RCM ON FREIGHT IS APPLICABLE ON REGISTRED TRANSPORTERS OR ALL FREIGHT IS UNDER RCM

RCM ON FREIGHT IS APPLICABLE ON FREIGHT PAID TO GST REGISTRED TRANSPORTERS OR ALL TRANSPORTS PLEASE CLARIFY
Replies (2)
if service provider is paying GST @ 12%, then service recipient need not pay on RCM basis. In any other situation, recipient needs to pay GST on RCM basis @ 5%
RCM is Applicable only on GTA service and not on GTO if you receive a transport service from GTO it is not covered under gst it is exempted but if it is from a GTA then it depends on gta type means opted for forward or reverse charges you as a service recipient have to pay gst on rcm basis if your gta service provider opted for 5%rcm reverse charge basis irrespective whether gta is registered or not registered and you fall under 7 specified categories of service recipient.

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