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RCM in trasportation service


Hetal Shah   18 September 2020

Hetal Shah

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RCM Query
Case 1. Goods purchase from kanpur deliver by unregistered Transporter @ Surat . Transportation expense paid at Surat by register recipients. Now RCM - CGST AND SGST ?

2. Goods purchase from kanpur deliver by registered Transporter @ Surat . Transportation expense paid at Surat by register receipent Now RCM - IGST.?

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Pankaj Rawat (GST Practitioner)     18 September 2020

Pankaj Rawat
GST Practitioner 
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1. CGST/SGST Applicable.
2. IGST Applicable

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Hetal Shah   18 September 2020

Hetal Shah

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Both question for RCM
if GTS is register but tax paid by recipient in RCM then which tax liability ?cgst -sgst or igst

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Hetal Shah   18 September 2020

Hetal Shah

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Both question for RCM
if GTS is register but tax paid by recipient in RCM then which tax liability ?cgst -sgst or igst

avater

Pankaj Rawat (GST Practitioner)     19 September 2020

Pankaj Rawat
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Sorry for above Reply.
First of all the RCM is applicable in this case only when the transporter is GTA . whether Registered in GST or not it's hardly relevant.

So in term of Notification 13/2017 CT , if GTA is providing transportation to services to Registered person the RCM is applicable.

Hence the Applicability of RCM in transportation services is invoke only when the service provider is GTA & Receptient is registered in GST.

As per Section 12(8) of IGST the POS in case of transportation Goods , is location of Recepeint when Receptient is registered .
In case the recipient is not registered then POS is location where the goods handed over transportation.
So as per your query , if the Recipient is registered & Service provider is GTA , the POS will be Location of Recepeint , hence CGST/SGST is applicable.


Note : In case GTA Services to URD is Exempted. (Notification 32/2017 CT rate)
Transportation services by road (Not GTA) is Exempted (Notification 12/2017 CT(R))

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Hetal Shah   19 September 2020

Hetal Shah

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In case the recipient is not registered then POS is location where the goods handed over transportation.
can you explain me any example for this situation where the goods handover trasportation.

means recipient is unregister then POS is location


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