Rcm applicable or not?

No GST over transport services without consignment......... hence no question of RCM......

UNDER NIL RATED SUPPLY:

• Entry No.19 – Services by way of transportation of goods-

                           (a) by road except the services of—

                                 (i) a goods transportation agency;

                                 (ii) a courier agency;

                     (b) by inland waterways

Originally posted by : Dhirajlal Rambhia
	No GST over transport services without consignment......... hence no question of RCM...... UNDER NIL RATED SUPPLY: Entry No.19 – Services by way of transportation of goods-                            (a) by road except the services of—                                  (i) a goods transportation agency;                                  (ii) a courier agency;                      (b) by inland waterways

What is the Exact meaning of "Except the services of" point no (i) & (ii)...?

It' mean both points are under RCM...?!

It' mean both points (i) & (ii) are not under NIL RATED.

Means other then these transportation services by ROAD are Nil rated.

Once it is NIL rated, question of RCM doesn't apply.......

Sir.,

So, The above said point (i) & (ii) is under RCM...!!!

Why the Govt or Law points are indirectly said some....???

Why not Govt or Law says dirctky...?

&

One doubt i missed/forget this one at more tiimes....

What is the meaning of this point "G.S.R. (E):— In exercise of the powers conferred by"c It's showing in all G.O and Notifications...?!!!

Please reply Sir...

My Dear,

The whole emphasis is on NIL rated Services...............

What it means is the road trasportation other than (i) GTA  & (ii) Courier services...... are NIL rated.............

Please give first brack at NIL rated service............

Now, the queriest asked whether RCM applies over this NIL rated service (i.e. Local transporter and not GTA) ????????????

Hope, now things would be clear..........

Now coming to your taxable services.......... i.e. GTA ............ which is taxable....... and also under RCM with specific rate............. and with forward charge at specified rate.......

" G.S.R. (E):— In exercise of the powers conferred by"

When any authority person passes any order.......... question arises who has given him that power and whether that particular point is under the power given to that authority?

So, the person specifies first........... by these words........... that the power is given as per clause/subclause/section under some act/rules..........which is again passed under constitutional provision.... So, it becomes rule.......

If it is not specified, it becomes challengeable or Null & Void........

Correct........... (a) by road but not by GTA.........

and GTA only under RCM, not courier...........

Good Luck..........