Avishek Mukherjee 25 February 2020
My company is in westbengal. I purchase goods from west Bengali and sale to Delhi. What is GST applicable for transportation bill for RCM.
And the other hand if I purchase goods from karnakaka and sale the goods to the Delhi customer and send goods karnataka to delhi. What Gst applicable for transportation bill for RCM
Thanks in advance
Anshuman Basu (account -GST) 25 February 2020
If transporter registered in West Bengal and you pay him as freight them sgst and CGST applied RCM basis. I means you will make payment @ 5% and take ITC. if GTA is out side of WB then IGST applied.
basic funda is who will make payment to transporter he is liable to pay GST. if GTA is URD then consignee/consignor pay SGST and CGST