RCM at GTA

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Whether RCM is applicable in case service is taken from unregistered GTA ( good transport agency) ? if yes, please refer with section and Notification if any ?
Replies (3)
Yes, RCM is applicable for GTA services
In what section because in section unregistered RCM was suspend

In the present scenario, the reverse charge mechanism is applicable in service tax for services like Insurance Agent, Manpower Supply, Goods Transport Agency, etc. Unlike Service Tax, there is no concept of partial reverse charge. The recipient has to pay 100% tax on the supply.


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