sunil (business) (74 Points)
19 October 2019Sir,
We are airconditioner dealers and we incur transportation charges of Rs:245000/- for delivery of ACs to customers during 2018-19. Since the transporters are unregistered, we don't have invoices for the expenses. Will u please clarify whether we have to pay 5% GST and to show in GST returns.. However our income tax auditor says since we are showing it as expenses ,there is no need to show in GST returns since transportation is not our main business. Please advise.
regards,
suneel
Deepak Gupta
(CA Student)
(15922 Points)
Replied 19 October 2019
If the transporter is not a GTA, means does not issue any lorry receipt like unorganized sector individual truck owners, then GST is exempt for both in and outside state sale.
Reference: N.N. 12/2017- CT(R), dt. 28.06.17 and 09/2017-IT(R), dt. 28.06.17
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 19 October 2019
sunil
(business)
(74 Points)
Replied 20 October 2019
No sir, we are delivering the goods to customers and not collecting any transportationcharges. it is free.
Pankaj Rawat
(GST Practitioner)
(55047 Points)
Replied 20 October 2019
Transportation Services by road .,road exempted in term of Notification 12/2017 CT(R) & GTA services are under RCM in term of Notification 13/2017 CT(R)
Hence even though if GTA is Unregistered & issuing bilty(GR) , the Recepient is liable to RCM.
Now in your case if Transporter is not issuing you an bilty then he is not a GTA , so RCM Applicability is Not arises & iit will be fall under Exempted Inward Supply.
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