Goods Transport agency for service receipent point of view

This discussion clarifies Goods Transport Agency (GTA) GST implications for service recipients. It explores whether recipients must pay GST under Reverse Charge Mechanism (RCM) and if Input Tax Credit (ITC) is claimable. The key takeaway is that if the GTA charges 12% GST, the recipient doesn't pay under RCM. However, if the GTA doesn't charge GST, the recipient is liable for RCM payments, and the rate and ITC eligibility for this RCM payment are also discussed.