Gst reverse charge

section 9(3) provides for gst on rcm - any service availed from gta by ..factory.business entity.society.co operative soc.firm.casual taxable person.person registered under gst law.. gst shall be paid on rcm basis

If any registered taxpayer is availing services of GTA is liable to Do RCM ( As per Notification 13/2017 CT rate)

If GTA is charging 12% GST on forward charge , No RCM is applicable , infact the recipient can claim ITC on same (As per Notification 22/2017 CT rate)

GTA services to URD is exempted (Refer Notification 32/2017 CT rate)