Company selling to goods to dealers on FOR basis ie delivery of material at customer place
Generally fright is being to made transporter with providing service bill and company has to RCM liability @ 5percent and Claim ITC.
now customer wants to receive the goods from company with own vehicle or hire vehicle and wants make payment to him to the extent of Freight portion and provide credit to dealer a/c.
dealer has submitting invoice to company with mention service code, but actually is not registered under GTA.
SInce dealer is not registered under GTA,whether dealer is eligible to issue invoice to reimburse of freight?
Is it applicable RCM?
is it applicable 18 tax on such services?
Shall company pay RCM @ 5percent?
pls clarify above.
Regards
Murali.
Yes dealer can raise bill for freight.
No RCM will be applicable kn dealer Bill raise to company.
No GST will applicable , its exempted in term of Notification 12/2017 CT (r)
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