Place of service

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Rajkumar Gutti (Querist)
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01 September 2017 consignor & transporter both are located in Maharashtra & consignee is located
out of Maharashtra. Transporter give service to consignee & payment made by consignor.

In this case can we are liable to pay IGST or SGST & CGST under RCM. we are confusing please guide in this regard . Please mater is most urgent.

Thanking You,

Regards
Rajkumar Gutti

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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01 September 2017 As transporter is located in Maharashtra place of provision of service will be Maharashtra hence cgst and sgst applicable.

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Studentsca

Studentsca (Expert)
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01 September 2017 Service is given to consignee but you are making the payment to the transporter.
Since you and transporter are both based in Maharashtra CGST & SGST will be levied.