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RCM ON TRANDPORT

yash (accountant) (519 Points)

02 June 2020

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.

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4 Replies

Swati Jain (CA IN PRACTICE) (94 Points)
Replied 02 June 2020

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.

yash (accountant) (519 Points)
Replied 02 June 2020

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?

Pankaj Rawat (GST Practitioner) (55030 Points)
Replied 03 June 2020

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.