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transport freight

ANIL KUMAR KHETAN (PROPRIETOR) (542 Points)

18 August 2018

Transport agency is a unregistered and goods receiver is registered under Gst. Gst on transportation freight who are paid and what rate, please advice

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3 Replies

RAJA P M ("Do the Right Thing...!!!") (128106 Points)
Replied 18 August 2018

Sir., Your query is not cleared...

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Nischay Doshi (2 Points)
Replied 18 August 2018

Sir,

As per my understanding,

The Recepient needs to Pay RCM for the service availed from GTA,

They RCM can paid in any of 2 Slab rates,

1. CGST/SGST of 2.5% each or IGST 5% in case GTA is from Other State, ( In this case ITC can't be Claimed for the RCM paid).

2.CGST/SGST of 6% each or IGST 12% in case GTA is from Other State, ( In this case ITC can be Claimed for the RCM paid).

Disclaimer: This is my personal view. It does not constitute professional advice or a formal recommendation.

Pankaj Rawat (GST Practitioner) (55057 Points)
Replied 18 August 2018

If Transport Agency is not GTA (not issue bilty) then its services are exempted as per Notification 12/2017
AND
If GTA then his services is under RCM , Recepient liable to pay tax

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