LIVE GST Certification Course by CA Arun Chhajer begins 27th April. Register Now!!

when in transportation we have to pay 5 % and when 9

03 January 2019

when in transportation we have to pay 5 % and when 9
Our transporter has gst no but does not include any gst he is using reverse chg technology he tells we have to include gst

Reply
Follow
Share

2 Replies

NITIN KOTAK (SERVICE) (1465 Points)
Replied 03 January 2019

your query is not understand

Pankaj Rawat (GST Practitioner) (55032 Points)
Replied 04 January 2019

Yes He is correct , As per Notification 13/2017 GTA services are under RCM , & As per Notification 5 /2017 , he is not liable to Obtain Registration until he is providing services to taxable person being paid by recepient Under RCM.
Hence you are liable to do rcm.

As per Notification 22/2017 CT (R) , the GTA given the option to charge 12 % GST on forward charge with ITC & the Recipient can also claim ITC on same ,(No RCM is done)

1 Like