Rcm

This query is : Resolved 

02 September 2017 If a registered person despatch goods in his own truck or hired truck,then is gst applicable on the consideration received?

02 September 2017 Not applicable. Transport of goods by road other than GTA is exempt.

02 September 2017 In case you ll be add the hire/Freight/transport charges in your invoice then tax is applicable as items rate....

03 September 2017 But in the twitter account gst@goi,on 1.9.2017,in response to the question that service from a unregistered truck owner is taxable RCM supply or not and limit of 5000 is expected or not,the govt. has twitted that if service is not GTA Rs.5000 exemption can be availed subject to other condition.


03 September 2017 Yes. You are correct. But, He is doing transport business.
Your above said query is not in Transport business.

You ll not add your freight Amount in invoice then you don't be collect TAX on freight...
If you add your freight value in your invoice then you ll be collect TAX on the freight amount as per your items value.


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