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
2 Replies
Pankaj Rawat
(GST Practitioner)
(55057 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)
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)
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