Gst under rcm for gta

Sir 

We are giving / arranging trucks to defence canteens only. we are not giving trucks to local  parties or to individuals etc.whatever may be the amount the liability of paying service tax is with the respective canteens only as per RCM.Then what is the necessity of taking GST registration ,Please clarify

1. Who is issuing consignment note? yourself or truck owners?

2. Whether services provided by you falls under GTA? if yes, whether defence department is laible to pay GST under RCM?

As per the data, you are working as agent, liable to charge GST over your services over commission, provided the aggregate of all such services provided exceeds 20 lakhs. If the limit doesn't reach, no need to register under GST.

Sir

The truck owners are not  issuing anything like consignement note/bills .... etc( on  same day of transportation settle the drivers/owners by cash payment) .We are issuing bills  to canteens and they are issuing  cheques on monthlly / weekly basis . 

Sir

The truck owners are not  issuing anything like consignement note/bills .... etc( on  same day of transportation settle the drivers/owners by cash payment) .We are issuing bills  to canteens and they are issuing  cheques on monthlly / weekly basis . 

So, it will not fall under GTA.

Kind of truck rental service, and as said before you are getting commission for the trucks arrangement. You will be liable for charging GST at 18% over your commission as and when 20 lakhs limit exceeded.

But they are not ready to give service tax .What they are saying is they can pay the aggred amount  olny as per the agreement  and they are not libe to pay GST / ST

Here, first thing is your commission receipts should exceed 20 lakhs during any FY for chargeability of GST.

Secondly, the service to the department should not be exempted for charging GST.

Thirdly, the agreement should have such clause to charge any tax liability over and above the contract price. Otherwise the amount would be deemed as of inclusive of GST.

After implimentation of  GST  what are the  documents to be submitted at check post for the movement of  old and used household articles of defence persons in a truck.How do they collect taxes