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RCM ON TRANDPORT


yash (accountant)     02 June 2020

yash
accountant 
 31 likes  491 points

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Dear sir,

please suggest that i need to pay RCM under CGST/SGST or IGST in following situations.

i am manufacturer in Gujarat & purchase good from Tamilnadu. and we pay RCM on transportation

Situation 1- Transporter registered office is in Tamilnadu & also  branch office in Gujarat.

Situation 2- Transporter registered office is in Tamilnadu & no  branch office in Gujarat.

Thanks in advance.

avater

Vishesh Surana   02 June 2020

Vishesh Surana

 360 likes  5652 points

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Situation 1: CGST,SGST
situation 2: IGST

avater

Swati Jain (CA IN PRACTICE)     02 June 2020

Swati Jain
CA IN PRACTICE 
 6 likes  89 points

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In my opinion in both the cases IGST need to be pay as 

place of supply- Gujrat

Location of recipient -Tamilnadu

both are in different states so IGST will be charged

and existence of branch office doesn't affect this.

avater

Vishesh Surana   02 June 2020

Vishesh Surana

 360 likes  5652 points

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Branch has a fixed establishment and so recepient of the service to be considered

avater

yash (accountant)     02 June 2020

yash
accountant 
 31 likes  491 points

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Dear Swati, in case of supply of service, place of supply is where u receive the service and in this case i m receiving the service in Gujarat. assesse registered in Gujarat receive service in Gujarat. so i need to pay CGST/SGST?

avater

Vishesh Surana   02 June 2020

Vishesh Surana

 360 likes  5652 points

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Yes, agree with you

avater

Pankaj Rawat (GST Practitioner)     03 June 2020

Pankaj Rawat
GST Practitioner 
 3475 likes  47128 points

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Dear Yash

As per Section 12(8) of IGST Act , POS will be location of Recepeint if he is registered.

1. If you got the bill from Branch (Gujarat) , then it's CGST/SGST attracts , but when the bill is Raised from Tamil Nadu then IGST is applicable.

2. IGST Applicable.

avater

Vishesh Surana   03 June 2020

Vishesh Surana

 360 likes  5652 points

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Depends on the transporter place of business

avater

Swati Jain (CA IN PRACTICE)     03 June 2020

Swati Jain
CA IN PRACTICE 
 6 likes  89 points

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Yes Agree with Mr Pankaj.


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