Relevant Notifications :
NN 13/2017-CT(rate) dated 28.06.2017, corrigendum dated 25.09.2017 read with NN 10/2017- IT(rate) dtaed 28.06.2017, corrigendum dated 25.09.2017, -NN 22/2017-CT(rate) dated 22.08.2017 & NN 22/2017-IT(rate) dated 22.08.2017, NN 33/2017-CT(rate) dated 13.10.2017 & NN 34/2017-CT(rate) dated 13.10.2017 and NN 3/2018-CT(rate) dated 25.01.2018 & NN 3/2018-IT(rate) dated 25.01.2018
1. Supply of Services by a goods transport agency (GTA) (w.e.f. 22.08.2017 GTA who has paid central tax at the rate of 6%) in respect of transportation of goods by road to-
(a) any factory registered under or governed by the Factories Act, 1948(63 of 1948);or
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or
(c) any co-operative society established by or under any law; or
(d) any person registered under the CGST Act or IGST Act or SGST Act or UTGST Act; or
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons; or
(g) any casual taxable person.