RCM on GTA

If a person (factory) carries goods from goods transport agency and paid Rs. 4000 as freight in a single day and no any transaction on that day, then is RCM applies, where Rs. 5000 per day exempted. But in GTA there is notify that single carriage of Rs. 1500 only exempted. which rule be applied? please clear my issue.
Replies (4)
rs 5000 rule not apply on service provided by GTA and advocate.
RCM will be applicable on even 1 rs transaction

Services  provided  by  a  goods  transport agency, by way of transport in a goods carriage of goods where consideration charged for the transportation of goods –

(A.) on a consignment transported in a single carriage  does  not  exceed  Rs. 1500/-;

OR
(B.) where  consideration  charged for transportation of all such goods for a single consignee does not exceed Rs. 750/-

so first of all in your case limit is Rs. 750/-

notification 08/2017 is for cases covered under section 9(4) and not for section 9(3), so 5000/- limit does not applies here.

for details read article by CA Mithun Khatry on www.gstbible.com/blog

According to me what Rocky said is very important and correct.

I also feel it is applicable on even Re1 on RCM basis.

I have given a query post connected to this query. Please give your valuable comment

https://www.caclubindia.com/forum/gst-gta-rcm-750-1500-confusion-501853.asp

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