19 November 2020
Sir, Interstate Transporter GR shows Rs. 1015-00 as a transportation charges I paid the amount to their Local Delhi office Rs. 1195-00 which includes Rs. 180-00 as a delivery charges can both amount attract 5 % reverse charge or delivery charges attract gst rate as per bill rate
19 November 2020
But GR issues by Jaipur Golden transport Gujarat which shows the amount 1015 which attract IGST and delivery charges amount 180-00 charged by Delhi branch which attract cgst and sgst,I know but I want to know can RCM applicable on Delhi branch delivery charges which is well under Rs 750-00 ,and also want to know at what rate RCM applicable on delivery charges
19 November 2020
Your contract is with JGT Gujrat for delivery of material to you. So whole transaction has to be seen as one. You should ask JGT to give one bill in future. For this case you can pay IGST @5% on 1015/- and CGST+SGST on 180/-.
CAclubindia
