GTA has raised an invoice towards demurrage or delay in collection charges to his customer, whether RCM applicable in this case or not? If So, what is the rate of GST under RCM?
RCM would be applicable at the rate of 5% in case the transporter does not want to avail ITC
Also it shoud be noticed that if the transporter wants to avail ITC - 12% in this case there would be forward charge i.e transporter is liable to pay GST.
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