Can you please confirm how to we should payment whether IGST or CGST & SGCT on GTA
We have purchase the material from our Gujarat Vendor, (Our Company is in Maharashtra ) they have dispatch the material from Gujarat and in Maharashtra when we have received material we have to paid transport Charges to Transporter.
In such case whether we have to pay IGST on transport bill (payment) or CGST & SGST
10 January 2019
Reverse charge on GTA services is leviable on recipient of such services. Recipeint means who is liable to make payment of freight which is in your case your company. So accordingly place of supply will be Maharashtra and IGST will be payable.
CAclubindia
