Hire charges

X ltd ( registered ) a transport company transport goods under his consignment note to Y ltd (registered ) on kanpur through road. Who is liable for gst payment and at what rate ? 

For transporting the goods to kanpur X ltd hires a transporter Z( unregistered ) to transport goods on behalf of him .

In the above case any reverse charge liability arises to X Ltd  while making payment to Z ?

 

Replies (1)
1 query : Y is liable to do RCM & deposit the same
2 query :By way of giving on hire, a means of transportation of goods to a GTA are exempt from tax vide entry no. 22 of Notification no. 12/2017-Central Tax (Rate), So GST is not applicable

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