05 February 2019
M/s X YZ of Kolkata sent materials to his Delhi client (M/s MNY) ‘’TO PAY’’ basic through M/s VR Logistics. The Transporter charge Fright Rs 444/- + ST Rs 30/-+Toll Tax Rs 30/-= Rs 504/- in his bilty( Consignee’s Copy). Freight Charge paid by Delhi Client.
Now Question is 1. Who is paid the GST? 2. What is the GST amount? 3. Who take ITC? 4. Is this Transition fall in GTA service? 5. what is the difference between GTA service and Freight service
06 February 2019
1 Delhi client has to pay GST under RCM. 2 5% on 444. 3 Delhi client can take ITC. 4 Yes VR logistics is GTA. 5 Freight service provided by transporter not gtay who don't provide consignment note.
CAclubindia
