Dear Sir,
We have received service from Transporter. transporter is unregistered in GST belong to Delhi. We are from Ganganagar Rajsthan. Place of Supply Delhi to Rajsthan. so in this case i have to deposit RCM under head CGST/SGST OR IGST
Menu
GST rcm deposit
Replies (7)
Quick Summary
Are the Goods were transported from Delhi to Rajasthan?.
The place of supply is Rajasthan, and SGST & CGST will be paid.
Yes Goods transported from Delhi to Rajasthan.
As per my opinion , Inter-state supply therefore IGST will be applicable under RCM.
As per section 12(8) of the IGST Act, the place of supply will be Rajasthan only. And you are also in Rajasthan. Same state, hence SGST+CGST.
Section 12(8) says
sec12(8) The place of supply of services by way of transportation of goods, including by mail or courier to,-
(a) a registered person, shall be the location of such person;
(b) a person other than a registered person, shall be the location at which such goods are handed over for their transportation.
1[Provided that where the transportation of goods is to a place outside India, the place of supply shall be the place of destination of such goods.]
SO POS in this case is Rajasthan and Hence C+S is to be paid under RCM
Thanks to all of you.
Recent Topics :
- ITC availed on 5%-rate passenger transport (AC bus
- Extension of Due Date of AY 2026-27
- FAST DS 2026
- Does AIS GST Purchase aggregate GSTR-2B expenses?
- Form 26A - System has encountered some technical p
- Tool to convert GST invoice PDFs into Excel —
- Revised or rectification or leave it?
- Private limited tax audit
- LTCG - SEC54
- Foreign remittance from our client for Co Working
Related Topics :
CAclubindia
