Cgst/sgst or igst which is payable under RCM on GTA

This discussion clarifies which GST to pay under the Reverse Charge Mechanism (RCM) for Goods Transport Agency (GTA) services when the transporter is unregistered. If you are a registered recipient and the GTA is unregistered, you will need to pay CGST and SGST. The applicable tax rate is 2.5% CGST and 2.5% SGST. This applies when both the supplier (GTA) and recipient are in the same state. If the GTA were registered in a different state, IGST would typically apply, but the core issue here is the unregistered supplier.