Gta services

"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."
Rate of GST on courier services is 18%

sir

is RCM applicable??

No........      But you can get ITC....

Thanks for the reply sir

And one more doubt sir

Is it treated as Intra or Inter state  when courier agency and  service reciepient in same state but documents couriered to another state??