RCM on freight inward

Dear Aviral

Yes, RCM for the freight inwards (that is, GTA service) is still applicable, reason being that the same is covered u/s 9(3).What has been deferred till 31.03.2018 is RCM u/s 9(4) and NOT 9(3).

Regards

Ajay

RCM on the freight inward or outward where supply of transport service is by GTA and GTA has not charged GST  @ 12% is payble as per notification 13/2017 amended by notification 22/2017 Central Tax (rate) dated 22.08.2017. Please note that RCM is payable only if you fall under any of the fiollowing categories :

(a) Any factory registered under or governed by the Factories Act, 1948(63 of 1948); or
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or

(c) any co-operative society established by or under any law; or

(d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or
(e) any body corporate established, by or under any law; or

(f) any partnership firm whether registered or not under any law including association of persons; or

(g) any casual taxable person; located in the taxable territory.

@ Mr. Suresh Jan, is courier a GTA? 

Courier is not GTA

Inward courier is eligible for Input credit. Accout for the courier charges as epense and take credit of GST paid thereon