Transportation of goods - registration

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Querist : Anonymous

Querist : Anonymous (Querist)

14 July 2017 I am having two trucks which I use to transport goods of various suppliers from one place to other. The freight is being paid to me by the suppliers. My annual turnover (Assam) is around 15.00 lac. I issue consignment notes to my clients. I want to get clarification on following points:
a) Am I liable to be registered in GST ?
b) What rate of GST have to be collected by me and from whom ?
c) What is rule regarding RCM in this case ?
d) If I do not use consignment note, is there different rule ?

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)

14 July 2017 a) You are liable for registration under GST.
b) Collect 5% GST on freight bill to any person exceeding Rs 750 and for single consignment in full truck exceeds Rs 1500.
c) Since you are registered and collecting GST RCM not applicable.
d) GST not applicable to you if you don't issue consignment note.

Querist : Anonymous

Querist : Anonymous (Querist)

14 July 2017 Bur sir, on going through the various articles in website, I have noted the following:
"If the recepient of supply of GTA is a person covered under specified 7 categories, then GST needs to be discharged by the recipient" What is the meaning of this sir?

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