Any RCM required to pay on local transport to paid to unregistered person
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Quick Summary
This discussion clarifies when Reverse Charge Mechanism (RCM) applies to local transport charges paid to unregistered persons. Generally, if the transporter is not a Goods Transport Agency (GTA) issuing a consignment note, RCM GST is not required. RCM liability typically arises when transportation services are provided to a business entity, with specific relaxations currently in place.