RCM on Common Carriers who are not running their business as GTA (such as rickshaw, auto, tempo, taxi owners either self-driven or driven by self-employed person?

Dear sir,
Common Carriers who are not running their business as GTA (such as rickshaw, auto, tempo, taxi owners either self-driven or driven by self-employed person.)

Can we avail Rs.5000.00 exemption under RCM against receiving service from above noted self employed persons.

Regards,
Sandeep
Replies (2)
GTA is one who issue consignment note but local lorries not issue consignment note so they are not GTA
Yes you can avail rs 5000 exemption limit
good reply

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