Rcm on gta services

section 9(4) is suspended but 9(3) is active. So u need to discharge RCM liability on GTA.

RCM on notified supplies (eg: GTA services) is still applicable u/s 9(3) of the CGST Act whereas RCM which at present is suspended till 30.09.19 is u/s 9(4) of the CGST Act for unregistered purchases.

Thanks everyone...so is there any monetory limit of GTA invoice below which it is exempt??

for eg I am attaching a transport Invoice....is this service taxable or exempt?

Services provided by a goods transport agency, where consideration charged for the transportation of

• goods in a single carriage does not exceed INR. 1500, and
• for all goods for a single consignee does not exceed INR. 750

is exempt from GST.

- N.No. 12/2017-Central Tax (Rate), dt. 28.06.17
- N.No. 9/2017-Integrated Tax (Rate), dt. 28.06.17

Thank you members for your precious time.

RCM under Sec. 9(3) will be applicable.

https://www.cbic.gov.in/resources//htdocs-cbec/gst/51_GST_Flyer_Chapter12.pdf

RCM applies on GTA only if, GTA have issued LR/Consignment Note/Bilty, whatever name called.