Transporter based in Maharashtra.
He lifted goods from Kela state registered party & transported to Madhy pradesh registered party.
But transporter give his transporter bill to kela state registered party.
Transporter is unregistered.
1) Transporter lifted goods in Kela state ,hence service provider is in kela state
2) Transport bill is in the name of Kela state party , hence service recipient is in Kerla.
3)Both the parties is in Kerla, hence
sgst + cgst rcm is applicable for availaing transport service
4) Transporter based in Maharashtra is immaterial.
5) It is correct or any other else
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Replies (7)
Where is service receipient???
Kerla state registered party ia a service recipient
IF BOTH ARE REGISTERED IN THE STATE OF KERELA THEN ITS POSSIBLE.
Then charge CGST & SGST
No only service recipient is registered party & in Kerla state ,and transporter ( service provider ) is unregistered party
Technically IGST will be payable since the location of supplier is in Maharashtra and the location of registered recipient is in Kerala. POS will be location of registered recipient.
Though transporter is in Maharashtra but he is unregistered , & he lifted goods from Kerla registered party and billing is made to Kerla registered party.
So my conclusion is service provider & service recipient both are in same state hence sgst + cgst applicable ( Transporter is going to Kerla for other party work, in this article party book this transporter in Kerla , simply billing address is Maharashtra state , so both the parties destination is in Kerla )
So my conclusion is service provider & service recipient both are in same state hence sgst + cgst applicable ( Transporter is going to Kerla for other party work, in this article party book this transporter in Kerla , simply billing address is Maharashtra state , so both the parties destination is in Kerla )
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