14 October 2025
Dear sir, Let me clarify the Loading Unloading charge paid cash for day to day operation liable to pay RCM if applicable how mach RATE OF THE SAME?
14 October 2025
If such charges are part of a Goods Transport Agency (GTA) service (where a consignment note is issued by the transporter), RCM is applicable at the rate of 5%. However, if loading or unloading or "hamali" charges are billed separately from the transport service, they could be classified under manpower supply or labor charges, which typically attract GST at 18%, but such services are generally not subject to RCM unless specific RCM notifications apply (for example, for manpower supply from unregistered suppliers).