Ram transporters went to Gujrat for transporting goods from Rajasthan to Gujrat.
In Gujrat he ( Transporter) received another work - Transporting goods from Gujrat registered party to Maharashtra registered party.
Transporter raised his transport bill in favour of Gujrat registered party.
whether SGST +CGST or IGST RCM liable to pay.
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Sgst ,cgst or igst
Replies (3)
It will depend upon place of supply. according to section 12(8) of the IGST Act in case of transportation of goods place of supply shall be location of registered person if such services are provided to a registered person. In case of GTA services , recipient is a person who is liable to pay freight and RCM is applicable on recipient of GTA services. therefore if Gujarat person is registered and is liable to pay freight then RCM will be charged under IGST by Rajasthan based transporter.
Original transporter is based in maharashtra he lifted goods from gujrat & transported to maharashtra & invoice raised in favour gujrat state registered party
In case of transporter, place of supply is registered address of receipient if known to you otherwise state of supplier is taken.
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