GST RCM on GTA Services: Place of Supply Explained

Place of Supply for GST on GTA services under RCM

Reddy Sandeep

Ipcc

33 Points Posted on 11 May 2021

I am a Manufacturer of Food products and registered under GST. during the course of my business, I engage transporters (most of them are unregistered) for transportation of my goods from the factory to the destination of buyers. I am liable to pay GST on GTA services under RCM. my question here is what is the place of supply and what tax do I need to pay IGST or CGST & SGST under the following circumstances. I receive consignment notes from most of the transporters.

My factory Place: Telangana

Buyer Place: Andhra Pradesh

Transporter Place: Tamil Nadu

Replies (2)

Quick Summary

This discussion clarifies the Goods and Services Tax (GST) implications for manufacturers using Goods Transport Agency (GTA) services under the Reverse Charge Mechanism (RCM). It addresses how to determine the Place of Supply (POS) when the manufacturer, buyer, and transporter are in different states. The consensus is that the POS is typically where the goods are delivered, and IGST is applicable in such cross-state scenarios.