This discussion clarifies the applicability of the Reverse Charge Mechanism (RCM) on transport charges. If you are a registered dealer paying transport charges to an unregistered or small truck transporter, RCM generally applies. However, RCM is not applicable if the transporter does not issue a Consignment Note, as this indicates they are not acting as a Goods Transport Agency (GTA).
01 August 2022
dear sir, i pay transport charges for purchase of goods .but transport is not registered and small truck transport please advice me i have to pay rcm on transport charges paid by me or their is any exemption limit for this with thanks