Is transpotation by cycle van/Cartage taxable?
payment by supplier to carrying person attracts RCM ?
RCM is applicable, if you receive service from GTA.who issues Consignment Note.
Cycle van/cartage is not a GTA and they cannot provide Consignment Note.
Hence, RCM is not applicable
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
CA Final
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