Regarding of RCM
This query is : Resolved
14 November 2017
we had purchased from out of state ( Delhi) and received in Haryana State then RCM appl
14 November 2017
from 13 th oct to 31 st mar Rcm was suspended. hence not applicable.
14 November 2017
my question RCM on freight in which head IGST, CGST or SGST if we have service from out of state.
20 July 2025
Great question!
When you're dealing with Reverse Charge Mechanism (RCM) under GST, especially for freight/GTA (Goods Transport Agency) services, the place of supply rules and type of GST to apply (IGST vs CGST/SGST) are very important.
✅ Your Scenario:
You are located in Haryana.
You availed freight service from a transporter located in Delhi.
Goods were delivered within Haryana.
You are liable to pay RCM on freight.
📌 RCM on Freight – IGST or CGST+SGST?
The tax type depends on the Place of Supply under Section 12 of the IGST Act.
🚛 Freight Service (GTA)
According to Section 12(8) of the IGST Act:
Place of supply = location of the recipient, if the recipient is a registered person.
So, if you are registered in Haryana, the place of supply is Haryana.
Now apply the location of supplier vs place of supply rule:
Supplier (GTA) Place of Supply GST Type
Delhi Haryana IGST (Interstate supply)
✅ Answer: You should pay IGST under RCM.
📝 Summary:
Yes, RCM is applicable if you received services before 13 Oct 2017 (RCM suspension date).
After 13 Oct 2017 to 31 Mar 2018, RCM on unregistered supplies was suspended (as you correctly noted).
For freight service from an out-of-state GTA (Delhi) to your Haryana address, IGST is payable under RCM.
When you're dealing with Reverse Charge Mechanism (RCM) under GST, especially for freight/GTA (Goods Transport Agency) services, the place of supply rules and type of GST to apply (IGST vs CGST/SGST) are very important.
✅ Your Scenario:
You are located in Haryana.
You availed freight service from a transporter located in Delhi.
Goods were delivered within Haryana.
You are liable to pay RCM on freight.
📌 RCM on Freight – IGST or CGST+SGST?
The tax type depends on the Place of Supply under Section 12 of the IGST Act.
🚛 Freight Service (GTA)
According to Section 12(8) of the IGST Act:
Place of supply = location of the recipient, if the recipient is a registered person.
So, if you are registered in Haryana, the place of supply is Haryana.
Now apply the location of supplier vs place of supply rule:
Supplier (GTA) Place of Supply GST Type
Delhi Haryana IGST (Interstate supply)
✅ Answer: You should pay IGST under RCM.
📝 Summary:
Yes, RCM is applicable if you received services before 13 Oct 2017 (RCM suspension date).
After 13 Oct 2017 to 31 Mar 2018, RCM on unregistered supplies was suspended (as you correctly noted).
For freight service from an out-of-state GTA (Delhi) to your Haryana address, IGST is payable under RCM.
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