Dear Sir, Exemption of GST on Freight of Rs 1500 in case of GTA service, is available if ENTIRE GOODS PERTAINING TO A SINGLE Invoice is Transported through a Transporter and Freight charged is less than Rs 1500. i.e. If GOODS PERTAINING TO A SINGLE Invoice, is transported in lots from different vehicles then Rs 1500 exemption is not available . Am i right ??
2) Also, clarify when exemption of Rs 750 will be available in case of GTA service ??
1. This is the language used in the exemption notification and means transportation of goods under a consignment note by GTA.
2. I agree, exemption available in both cases as limit is per carriage and not per invoice.
Team Clearmytax.in
Sir/Mam, If 1500 limit is for per Carriage , then when 750 limit will be applicable , unable to understand the wording of the provision ?? Pls explain..
Exemption available in following cases:-
(i) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed Rs 1500. This is per carriage limit and not any way connected to invoice of supply of goods.
(ii) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed Rs 750/-.
Team Clearmytax.in
Dear Sir, Pls tell the meaning of the following line as per your reply — transportation of goods on a consignment … ??
2) If Goods pertaining to AN INVOICE are packed in 4 Cartons by seller. 2 Goods were dispatched in one Carriage. And the other were dispatched later on in ANOTHER CARRIAGE. Freight of Rs 1500 was charged by transporter on 1st carriage. And on another carriage, freight of Rs 1300 was charged. Query- Exemption of 1500 limit will be available in both cases . Do you agree ??