18 April 2021
As per Notification 5/2017 CT , persons who are only engaged in making
supplies of TAXABLE goods or services or both, the total tax on which is liable to
be paid on reverse charge basis by the recipient of such goods or services or
both under sub-section (3) of section 9 of the said Act as the category of persons
exempted from obtaining registration under the aforesaid Act.
in context to above notification when there is Taxable supply then only Recepient is liable to do RCM & in term of Notification 9/2017 CT (r) the transportation services by GTA in case of transportation of agriculture products is Exempted. So when the services is Exempted then the question of RCM applicability does not arises.