RCM ON GTA SERVICE

Place of supply (for transportation of goods by road) will be the location of recipient of service.

However, since the consignee is liable to pay freight charges, place of supply, will be the location of the consignee (if registered). Hence, in this case, supply of service has been made from Mumbai to Ludhiana and hence IGST to be paid by the consignee on RCM basis, if the transporter is a GTA.