Place of supply with respect to gta

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This query is : Resolved

santosh (Querist)

22 July 2019 Hi
I had a doubt regarding the place of supply with respect to gta under reverse charge mechanism, we had a branch in salem tamilnadu which has transfered goods through GTA to Branch in hyderabad, payment has been done at hyderabad, the GTA has registration at both the places, we have to pay gst under RCM , so my doubt is whether we have to pay igst or sgst& cgst.

Thanks
Santosh

CMA ALKESH PATEL

CMA ALKESH PATEL (Expert)

24 July 2019 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
(b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation.
AND
As per Notification No. 13/2017- Central Tax dated 28/06/2017, the person who pays or is liable to pay freight for the transportation of goods by road in goods carriage & located in the taxable territory shall be treated as the receiver of service.
IN YOUR CASE PAYMENT IS MADE BY HYDERABAD SO PLACE OF SUPPLY IS HYDERABAD
SO YOU CAN PAY IGST

santosh

santosh (Querist)

30 July 2019 Thank you Alkesh Patel ji

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