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PLACE OF SUPPLY IN RCM

RCM 1899 views 7 replies

CA Kalpesh Patel

180 Points Joined February 2010

My query is in case of GTA service what will be the place of supply.?

Mr.x of Haryana (supplier) send goods through GTA Mr.Y to Mr. Z of Gujarat (receipent) Mr.Z pay 30000 as freight to vehicle driver in gujarat.

My question is what will be the place of supply ?

Is IGST is to be paid or cgst+sgst as RCM.?

Replies (7)

RAJA P M

"Do the Right Thing...!!!"

128116 Points Joined January 2015

If GTA is in Haryana and he don't have any branch in Gujarat then POS Gujarat (from Haryana) and Chargeable/pay
IGST...

In case GTA also have branch in Gujarat then Chargeable/pay CGST and SGST...

Priya Kashyap

Student

7053 Points Joined February 2019

it resolved so simpler than it read 😆

CA Kalpesh Patel

180 Points Joined February 2010

thank you RAJA P M sir
but I would like to draw your kind attention to section 10 (8) of IGST act which says "The place of supply of services by way of transportation of goods, including by
mail or courier to,––
(a) a registered person, shall be the location of such person"

is it so...

now IGST or cgst+sgsy

RAJA P M

"Do the Right Thing...!!!"

128116 Points Joined January 2015

You are exactly correct Mr CA Kalpesh Patel...

The sec fulfilled if GTA is not registered. Bcoz, the said transportation is exempted under GST...
In case the GTA registered then place of supply will be supplier place...