Gst registration for a rcm liability

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This query is : Resolved

Mahabir Prasad Agarwal (Querist)

16 May 2019 I have been trading in potatoes. Potatoes are purchased from outside state and are sold to local consumers/retailers. Railway freight and truck freight are paid by me. Potatoes turnover is in the range of 50 to 60 lac. I think, GST is not required on potatoes. But, whether RCM is payable on freight ? If yes, Whether I will have to get registration in GST ?
Please guide me.

CA Anita Bhadra

CA Anita Bhadra (Expert)

16 May 2019 No , You are not required to get registered for payment under RCM

In terms of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 (sr.no.18), Services by way of transportation of goods by road (Heading 9965): is exempted from Tax , except for services of: a goods transportation agency;(GTA)

Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note,

Udaya Chandran

Udaya Chandran (Expert)

17 May 2019 If the transport services are provided by any GTA (road transportation), then it is necessary to get registered to discharge the liability under RCM.

Mahabir Prasad Agarwal

Mahabir Prasad Agarwal (Querist)

17 May 2019 Whether Indian Railways come under the definition of GTA ?

CA Anita Bhadra

CA Anita Bhadra (Expert)

17 May 2019 No , Indian Railway is not GTA
GTA is transporter who issues consignment notes for transporting the goods

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