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RCM applicability
Suppose my goods are exempt under GST say rice, on the transportation of the same goods, will the same be covered under RCM u/s 9(3) of CGST Act and will I be liable to pay tax on the same transportation?
Replies (6)
supply of exempted goods along with transportaion charges to the customer - It is composite supply, the pricipal supply is supply of rice which is exempt. Hence, there is no GST on transporation charges collected from your customer.
If you receive any GTA services to transport such goods, then may be GST has to be paid under GST if the same is not covered uner exemtion notification. eg: Services provided by GTA in goods carriage of agricultural produce is nil rated under GST.
that means if use transportation services for transportation of rice, on that I need.to pay gst under RCM?
Rice is agricultural produce, any GTA services provided for transporataion of rice is not taxable. hence, no RCM.
thank you ma'am.
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👌👌👌Good explanation and clarification of query. Thank you CA Padmasri mam.
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