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GTA Services Applicability

Pravin Jain (Student CA Final ) (24 Points)

20 October 2021  
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I have a query regarding GST implications on transport services.

ABC LLP is an agent and does not want to disclose the price charged by him to transporter.

Therefore ABC wants transporter to raise the invoice in his name and ABC will raise invoice to recipient of goods.

Transporter will bill to ABC and Ship to customer

What will be the GST implications on ABC i.e. whether ABC will be liable to pay RCM and whether ABC LLP will be considered GTA in the second leg of transaction with customer and it is necessary to take registration

 1 Replies

inderjeet saini (227 Points)
Replied 22 October 2021

Freight amount charged by your transporter is part of invoice as per section 8 and section 15 of cgst act .

RCM liability is arises when your transporter charge gst @ 5% other wise no RCM liability arises.

You can instruct your transporter to direct delivery at customer place

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