Applicability of RCM

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This query is : Resolved

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This discussion clarifies the applicability of the Reverse Charge Mechanism (RCM) for a registered taxpayer in Uttarakhand who purchased services from an unregistered Goods Transport Agency (GTA) based in Delhi. The consignment was transported from Vapi (Daman) to Dehradun on a 'to pay' basis. It's confirmed that RCM is applicable in this scenario, and IGST is payable. The services purchased from an unregistered interstate GTA are not exempt under any notification.

Manish Sethi

Manish Sethi (Querist)
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22 January 2020 Please let me know along with notification : -
* We are Registered Tax Payer in Uttarakhand. (Recipient of Services).
* We purchased services from Delhi Based GTA who is Un-Registered.
* The Consignment was booked from VAPI (Daman) to Dehradun on To Pay Basis.
* My Query is that
(1) Is RCM applicable, if applicable than
(2) Whether CGST-SGST or IGST
(3) OR Services Purchased from Interstate Un-Registered GTA is exempted if yes under which notification.