Goods Transport agency for service receipent point of view

1. GTA tax rate applicable to service receipent (company) and itc allowed or not ?
2. if unregistered gta provides service whether service receipent (company) will pay GST on RCM basis?
service receipent is registered under Gst.
can someone give clear picture of gta provision with notifications.
Replies (2)
Quick Summary
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.

I. the supplier of the service charges GST  @ 12% from the service recipient, the service recipient shall not be liable to pay GST under RCM; and, (ii) where the supplier of the service doesn't charge GST  @ 12% from the service recipient, the service recipient shall be liable to pay GST under RCM.Jan 7, 2020
If service recipient will pay tax on RCM @ what rate and whether he can take ITC on such rcm

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