I am dealing with contract work from various department i have purchase material from unregistered dealers [ Sand, Jally, Etccc] for that i am paying RCM as per GST but i want to know for Transport charges i am paying 5% GST in RCM and taking the amount in ITC also but i want to know i want to pay 5% or 12% or 18%
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RCM Rate for Loading & Transport Charges
Replies (1)
Hey Libissa! About RCM rate on loading and transport charges from unregistered dealers:
Key points:
-
GST rate on transportation of goods by road (non-specified goods):
Generally 5% GST under RCM if service provider is unregistered. -
Loading, unloading, packing, storage or warehousing services:
These services (except transport) attract 18% GST under RCM if received from unregistered supplier.
So, for your case:
-
Transport charges for goods (like sand, jally) from unregistered transporters:
RCM @ 5% GST applies. -
Loading/unloading charges from unregistered persons:
RCM @ 18% GST applies.
Summary Table
| Service Type | GST Rate on RCM (from unregistered supplier) |
|---|---|
| Transportation of goods | 5% |
| Loading/unloading/packing/storage | 18% |
Input Tax Credit (ITC)
You can claim ITC on GST paid under RCM subject to normal ITC conditions.
If your transporter or service provider is registered under GST, then RCM does not apply, and you pay GST at the rate charged by them.
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