RCM @ 5% on Hamali charges, Transport Charges, Unloading charges we take ITC or not

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Quick Summary

Businesses paying 5% GST under Reverse Charge Mechanism (RCM) on hamali, transport, and unloading charges can claim full Input Tax Credit (ITC). To be eligible, the RCM liability must first be paid in cash. Ensure these payments are correctly reported in your GSTR-3B filings, specifically in Tables 3.1(d) and 4(A)(3).

ARCHANA

ARCHANA (Querist)

04 September 2026 Sir/Mam,

Actually RCM @ 5% on Hamali Charges, Transport charges, Unloading charges we take ITC Or not

Please Explain RCM Rules as per GST Returns filing

Thanking you,

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

04 September 2026 Registered businesses paying 5% GST under RCM on transport and associated handling charges are fully eligible to claim 100% Input Tax Credit on the tax paid, provided the liability is first paid in cash and properly reported in Tables 3.1(d) and 4(A)(3) of GSTR-3B.

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ARCHANA

ARCHANA (Querist)

05 September 2026 Thank you sir for your reply

Aashok Kumar Sharma online

Aashok Kumar Sharma

(Expert)

03 November 2026 Businesses paying 5% GST under RCM on logistics and handling charges are eligible for 100% ITC, provided the liability is paid in cash, supported by a self-invoice, used for business purposes, and correctly declared in GSTR-3B Tables 3.1(d) and 4(A)(3).

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