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Kaustubh Karandikar   23 June 2021

Place of supply for GTA services

XYZ Ltd. (Maharashtra) paying freight charges to the transporter for transporting goods from 1) Chennai to Maharashtra where the transporter is from Chennai and 2) From Pune to Mumbai where the transporter is from Pune. In both cases, XYZ need to pay GST under reverse charge and in that case XYZ need to pay CGST + SGST or IGST?



 8 Replies

CA Altamush Zafar

CA Altamush Zafar (GST Consultant)     23 June 2021

In both cases igst since pos is Maharashtra
Ravi KUMAR

Ravi KUMAR   23 June 2021

For considering tax IGST, CGST,SGST PLACE OF TRASPORTER/REGISTRATION PLACE IS IMPORTANT
Sourav

Sourav (Student)     23 June 2021

IGST will be applicable
CMA Poornima Madhava

CMA Poornima Madhava (CMA)     23 June 2021

1) POS is Maharashtra and transporter in Chennai and hence IGST 2) POS is Maharashtra and transporter also in Maharashtra and hence CGST & SGST
CMA Poornima Madhava

CMA Poornima Madhava (CMA)     23 June 2021

1) POS is Maharashtra and transporter in Chennai and hence IGST 2) POS is Maharashtra and transporter also in Maharashtra and hence CGST & SGST
CA Altamush Zafar

CA Altamush Zafar (GST Consultant)     23 June 2021

I stand corrected for the second case

Pankaj Rawat

Pankaj Rawat (GST Practitioner)     03 July 2021

In term of Section 12(8) of IGST Act ,
in case by way of transportation goods , the POS will be :
Location of Recepient if he is registered else location where the goods being handed over for transportation.

Now in your case the Recipient is XYZ ltd which I assumed is registered (the person paying for transportation services)

So in first case IGST will be applicable.
& in 2nd case CGST/SGST will be applicable.
E.vikas

E.vikas (Articleship)     22 July 2021

Agree with pankaj rawat


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