levy of IGST under RCM

Originally posted by : Manas Das
	if registered transporter and registeted service recepient in different state then it will attract igst

Hi.Manas

Explanations,

The transpoter is having GSTIN under state of Karnataka.the Seller is from karnatak he is selling the goods to delhi dealer.

Here,The Place of supply is Delhi and The goods consumed in Delhi then Both are going to be billed Delhi dealer in the case IGST is applicable for Freight and goods by Transporter/seller.

.if the tranporter is not charged GST rate on freight amt in the case Delhi dealer has to paid IGST under RCM against Freight service.

See,whenever the transporter is billed to the seller and both are from the karnataka but The good is dellivery to be delhi dealer( purchaser)

In the tax invoice of transporter will be mentioned to billing Adress to the seller as local adress and delivery adress to be Delhi that means place of supply is out of karnataka right.

in such case .Finally IGST is applicable on Freight service.