If transporter raises the bill in your name and not charging GST in the invoice. And transporter is GTA & charges >Rs. 750/1500 then you need to pay RCM on the same
As per Notification 9/2017 IGST (r) GTA services are exempted only when: (a) agricultural produce;
(b) goods, where consideration charged
for the transportation of goods on a
consignment transported in a single
carriage does not exceed one thousand
five hundred rupees;
(c) goods, where consideration charged for transportation of all such goods for a
single consignee does not exceed rupees
seven hundred and fifty;
(d) milk, salt and food grain including
flour, pulses and rice;
(e) organic manure;
(f) newspaper or magazines registered
with the Registrar of Newspapers;
(g) relief materials meant for victims of
natural or man-made disasters, calamities,
accidents or mishap; or
(h) defence or military equipments.
Hence in your case RCM is applicable if the bill is in your name & you are paying, else the recepient
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