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RCM on GTA

Rahul Prasad (CA Student) (1683 Points)

06 November 2020

Hi,
If a GTA is company providing GTA
services to another company.

Will RCM applicable here.

please refer notification no.

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9 Replies

Tarun Arora (14 Points)
Replied 06 November 2020

What is the rate of gst for loading and unloading expences under RCM for agriculture implements ?

Shivam RC (Student) (23683 Points)
Replied 06 November 2020

@ Rahul Prasad, The GTA Company is providing GTA Services to another GTA Company or any other Company ???

Rahul Prasad (CA Student) (1683 Points)
Replied 06 November 2020

GTA providing services to other comapny which is other than GTA

pankaj (Chartered Accountant) (106 Points)
Replied 06 November 2020

If GTA provide service to another co. then RCM is applicable.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 06 November 2020

In term of Notification 13/2017 , yes RCM applicable.

Rahul Prasad (CA Student) (1683 Points)
Replied 07 November 2020

Is there any concept if GTA is also body corporate then will there any change in RCM applicability.

pankaj (Chartered Accountant) (106 Points)
Replied 08 November 2020

If GTA is providing service to any body corporate RCM is applicable.

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 09 November 2020

Dear Rahul

No ....... Yes GTA services are Exempted when provided to Govt & URF

Shivam RC (Student) (23683 Points)
Replied 14 November 2020

Yes there is no such exemption that if GTA is a body corporate and provides services to a Body Corporate, then there will be no RCM or such.

As said by Mr. Pankaj Sir, GTA Services provided to any Unregistered Person or Government for transportation of some specified goods are exempted from GST vide Notification No. 12/2017 - Central Tax ( Rate ), dated 28th June 2017.