Chartered Accountant
2414 Points
Posted on 30 June 2018
(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;
Thus minimum amount is above 1500 or 750(as the case may be) for applicability of RCM in case of GTA.