Kartik Ram
(Individual)
(62 Points)
Deepak Gupta
(CA Student)
(15922 Points)
Replied 08 August 2018
RCM applicable u/s 9(3) of the CGST Act, if the transporter is a Goods Transport Agency (GTA). GTA can be either registered or unregistered.
If the transporter is not a GTA, means does not issue any lorry receipt, like unorganized sector individual truck owners, then GST is exempt.
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