Transportation of goods
This query is : Resolved
25 March 2021
In case of Local transportation of goods i.e. cartage for incoming material and outgoing material, amount less than 750/- and more than 750/- , by auto or goods carrying motor vehicle not a GTA, IS GST applicable ? If applicable Who is Liable to PAY and at what RATE ? RCM or regular ?
25 March 2021
1) Services by way of transportation of goods by road (other than by GTA and courier agency) is exempt from GST. No GST on transportation using Auto Rickshaw
2) If services of GTA are availed, then GST is payable under RCM by the person who pays for the freight charges (consignee/consignor, as applicable)
3) However, no GST (under RCM) is applicable on transportation charges paid to GTA provided the consideration for transportation is up to ₹750 per consignment.
There are other exceptions as well. Refer for more details: https://cleartax.in/s/goods-transport-agency-under-gst#st
2) If services of GTA are availed, then GST is payable under RCM by the person who pays for the freight charges (consignee/consignor, as applicable)
3) However, no GST (under RCM) is applicable on transportation charges paid to GTA provided the consideration for transportation is up to ₹750 per consignment.
There are other exceptions as well. Refer for more details: https://cleartax.in/s/goods-transport-agency-under-gst#st
Message likes :
2 times
25 March 2021
All transport of goods by road is exempt except in case of GTA and courier services.
Notification No. 12/2017- Central Tax (Rate)
Notification No. 12/2017- Central Tax (Rate)
Message likes :
3 times
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Section 54F - Exemption on LTCG in 2026 for HP purchased in 2023
- STCG....................................................
- TAN for Partnership
- Sales return eway bill
- AMOUNT RECEIVED UNDER COMPULOSRY ACQUISITION OF AGRICULTURAL LAND
- Specified Profession
- Tax liability on income of freelancer
- STCG FOR GOLD ETFs
- Loan by Partnership Firm
- AY 26-27 ITR-4 FILING U/S 44-ADA
- Free lancer income
- Long Term Service award taxability in hands of company
- Standard Deduction claim for EPFO Pension and ICICI Prudential Life Annuity
- Sales amount in Gstr1
- CG after sale of flat
- E Commerce GSTR1 & 3B how to file
- Nomination of Bank for refund in itr 2
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
