Transport hub

Under the Goods and Services Tax (GST) regime in India, if you are a registered taxpayer and you engage the services of a Goods Transport Agency (GTA) for the transportation of goods from your godown to the transport station, the liability to pay GST under the Reverse Charge Mechanism (RCM) depends on whether the GTA is registered or unregistered.

1. If the GTA is registered:

   • If the GTA is registered under GST, they will issue a tax invoice for their services, charging GST on the transportation charges.
   • As the recipient of the GTA service, you will be liable to pay GST under RCM on the transportation charges.
   • You are required to self-assess the GST liability and pay the applicable GST on the transportation charges directly to the government.

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