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.
Menu
Sgst ,cgst or igst
Replies (3)
Quick Summary
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.
Recent Topics :
- Query on FLAIR return
- Itr 4 problem
- Capital Gains Mismatch Due to Sale Agreement in FY
- REGARDING NRO INVESTMENT IN SHARES OF DOMESTIC COM
- DTAA benefits
- SUPPLEMENTARY AGREEMENT FOR ADDING A PARTER IN TN
- Part availmement of ITC in case of rejection of su
- Due date for itr 5 no audit with loss for fy 25 26
- Capital Gains Mismatch AIS
- Inward E-way bill from Tally Prime 7.1
Related Topics :
CAclubindia
