rcm on courier charge

sir courier charges pe rcm applicable h ya nhi
Replies (5)
no it is not applicable.up to 30.09.2018.
dear pritesh RCM is not applicable upto 30.09.19 not upto 30.9.18

As far as I know, courier services under forward charge at 18%. So no RCM.

What if courier company is unregistered and parcel delivered by road??

 

Say, you received a courier receipt of Rs. 2000 from "ABC Couriers" who is unregistered, for local delivery of a parcel (by road).

Now, will you treat this under Courier Services (SAC 996812 @ 18%) and not subject to reverse charge,  OR,

will you treat this as GTA service (SAC 996511) and pay GST at 5% under reverse charge ?

If the courier service provider gives you the consignment note and charging gst less than 12% then ofcourse rcm will applicable subject to exemption list provided in cgst act

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