RCM - GTA will be intra state (SGST and CGST)
RCM GTA one service provider registeration GSTN is in 27. He provided service in Mangalore. The Service receiver also in Mangalore (GSTN 29). RCM is to be paid in Inter State (IGST)?
RCM - GTA will be intra state (SGST and CGST)
RCM GTA one service provider registeration GSTN is in 27. He provided service in Mangalore. The Service receiver also in Mangalore (GSTN 29). RCM is to be paid in Inter State (IGST)?
Place of supply of service by the way of transportation of goods to the registered person, shall be the location of such registered person.
In your case since provider and recipient are located in two different states, the place of supply will be place of recipient and it is Inter-state supply and IGST will be leviable.
Only the the thing is IGST will be payable by the recipient under reverse charge.
In case of GTA services, RCM is payable by the recipient of service. And as per GST law the recipient is the person who is liable to pay freight. So if in your case mangalore person is liable to pay freight he qualifies as a recipient and accordingly POS of GTA services shall be the Place of supply of such recipient and accordingly IGST shall be payable.
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