17 October 2018
Dear Expert, I am registered as GTA in GST regime but do not own any transport vehicle. I hire vehicles from local transporters who are normally unregistered in GST regime. I ask them to provide their invoice in my name. After keeping some margin, I issue invoices to my clients and write the line ''GST SHOULD BE PAID BY CLIENT @ 5% UNDER RCM''. Now, my query is : 1. Whether GST under RCM @ 5% should be paid by me too on invoices received from URD. 2. If No then under which provision it should not to be paid. 3. If yes then ITC can be availed by me or not. 4. I have hired a vehicle from registered GTA in the month of Sept-18 and he has provided me his invoice. While checking the GSTR-2A, I came to know that he has uploaded the invoice stating that the GST should be paid under RCM. Under this situation, whether I have to paid GST under RCM or not.
Thanking in advance, Vinod Kumar Shukla 9167230106
17 October 2018
1 Hiring of trucks by GTA is exempt from GST no need to pay any GST under RCM. 2 Hiring of vehicles by GTA is exempt. 4 No need hiring exempt.
17 October 2018
Services by way of giving on hire to a GTA, a means of transportation of goods are exempt from GST under Notification number 12/2017-Central Tax (Rate) dated 28th June 2017.
CAclubindia
