RCM on GTA services.

Dear Yadav
1. is the goods being transported via govt tpt. corporations.
Reply : No RCM applicable. (Not cover under GTA definition)

2. Is GTA services being provided to Govt tpt corporations.
Reply : No RCM applicable subject to condition that govt has taken registration only for the purpose of deducting tax under Section 51 & not for making taxable supply of good or services. (Ref. Notification 13/2017 CT rate)

1. no rcm
2. yes.