Transportation on RCM

This discussion clarifies the applicability of Reverse Charge Mechanism (RCM) for transportation services under GST. If you are a registered person receiving services from a Goods Transport Agency (GTA), you are generally liable to pay GST under RCM. However, RCM is typically not applicable if the services are received from an individual transporter or an unregistered supplier, as per Notification 12/2017.