Gta

Save Share

This query is : Resolved

pravin (Querist)

27 November 2018 1. Material Supply to Customer through Tax invoice :
Customer - Place of Supply ( Maharashtra )
Supplier - Manufacturer ( Madhya Pradesh )
Tax Liability - IGST Charged on Invoice

2. Material Supply by Transporter ( GTA ) Transporter (GTA ) Locate in M.P ( May be Registered / URD ) Pls. confirm the liability of Tax under RCM on supplier locate in M.P is it IGST or CGST & SGST
Thanks
Regards Pravin

kathir

kathir (Expert)

27 November 2018 01.Place of provision based on the invoice address ( buyer & seller ) but not a place of destination ( except URD person ). In your case the supplier address is MP and customer place is Maharashtra hence IGST applicable.
02. If the transporter raised invoice to you, CGST + SGST applicable under RCM @ 5% becz this transpiration called intra-state transaction.
Note : if suppose the seller raised invoice from MP to maharashtra with inclusive of freight charges then IGST applicable @ 18% hence RCM would not be attractive.

Hope you can understand.

CA Anita Bhadra

CA Anita Bhadra (Expert)

27 November 2018 CGST & SGST
Place of Supply
As per section 12(8) of IGST Act 2017, the place of supply of services by way of transportation of goods, including by mail or courier to––
(a) a registered person, shall be the location of such person ( In yr case recipient of GTA services is supplier who is registered in MP) and GTA is also located in MP .
Hence CGST & SGST will be applicable .

pravin

pravin (Querist)

27 November 2018 If GTA is not registered under GST, in case of URD GTA; what is the impact of tax under RCM