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RCM on Unregistered Goods Transporter

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(Querist)
10 August 2023 Hello EveryOne,
Very Good Morning to All,

My query is if registered person take goods transport services from unregistered goods Transporter ( Individual Person) .

Is a receipents Need to pay tax on services under RCM ?

Regards
Pranali
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
10 August 2023 Yes, RCM applicable if he's a GTA who issue consignment note.
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RAJA P M

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RAJA P M (Expert)
10 August 2023 RCM not applicable in this cash as the individual person not a GTA...
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