GST on GTA, Courier & Transport Services
Study GTA, courier, vehicle hire and warehousing GST with CA Kunal Nanda. Includes 12 videos, notes, Excel practice and revision resources.
About this course
Build a clear foundation in GST on road transport. Learn to distinguish GTA, courier, vehicle hire, warehousing and property rent; test goods-based and recipient-based exemptions; compare RCM and FCM; and work through current-rate tax and ITC examples. This released batch contains an introduction and 11 classes. Student resources include an easy-English study guide with current-rule clarifications, a formula-based Excel workbook, a revision deck and an invoice-review checklist. Read the clarification notes with the recorded lessons, especially the GTA option dates and export/refund examples. Later modules mentioned in the course introduction are not included in this batch.
Course curriculum
Start Here: Course Orientation
- Welcome: How to Study GST on GTA and Transport
Classification: GTA, Courier, Hire and Warehousing
- What Is a GTA? Consignment Notes and Transport Responsibility
- Goods Transport versus Vehicle Hire
- GTA, Courier and Local Delivery: Classification and Tax Route
- Warehousing, Property Rent and Packers & Movers
Exemptions, Zero-Rating and ITC
- Goods-Based Transport Exemptions
- Recipient-Based GTA Exemptions
- Storage and Warehousing Exemptions
- Small-Freight Exemption Changes, Zero-Rating and ITC
Tax Rates, Registration and FCM/RCM
- GTA Rates, Registration and Who Pays GST
- FCM versus RCM: Option, Rates and ITC Revision
- Who Pays GTA RCM? Consignor, Consignee and the Freight Payer