RCM on GTA

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