RCM on GTA services.

This discussion clarifies the applicability of the Reverse Charge Mechanism (RCM) on Goods Transport Agency (GTA) services involving government transport corporations. RCM is generally not applicable when goods are transported via government corporations. However, if GTA services are provided *to* government transport corporations, RCM may apply, provided the government entity is registered solely for tax deduction under Section 51 and not for making taxable supplies.