Rcm pos

This discussion clarifies Reverse Charge Mechanism (RCM) and Place of Supply (POS) for goods transported from Delhi to Uttar Pradesh. When a Delhi-based transporter with a branch in UP issues separate bills for the movement and delivery, the RCM applies to the amount actually paid to the transporter. The POS is determined by the location of the recipient, which is UP in this case, and RCM should be paid as IGST.