Composite supply vs RCM vs Transaction value

CS Advocate Abhishek Goyal , Last updated: 13 August 2022  
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In case of GTA services, the person who is liable to pay freight is considered as the service recipient. Recipient of GTA service is liable to pay RCM on such freight. Accordingly RCM is payable under CGST, SGST or IGST head. Consider a situation where as per the terms of contract, the supplier i

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Published by

CS Advocate Abhishek Goyal
(M Com FCS LLB M-AIMA )
Category GST   Report

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