reverse charge

RCM 815 views 6 replies

ABHISHEK GUPTA

19 Points Joined August 2017

i m a wholesaler...i purchased goods from other states first conditon is one transport service like vrl hasn't charge gst but another transport tci express charge 18% then please tell me that i will pay in reverse charge or not ...and itc will be available for both transport or not
second thing is that courier expenses and telephone expenses is in under reverse charge or not...

Replies (6)

Amit Goel

Chartered Accountant

375 Points Joined July 2017

For your first Query :

There is compulsory reverse charge on GTA service in case you are registered under GST, so you have to look whether the service recieved is of GTA in nature or not. In your example TCI Express is charging 18% hence as per me it is providing courier service hence you are not liable to pay tax under reverse charge and in case of VRL you have to pay tax under reverse charge.

Second Query:

Courier & telephone service are not under compulsory reverse charge list but if they are recieved from unregistered person then there will be reverse charge liability on it.