18 February 2022
ABC are registered C&F Service providers.ABC arrange different transporters(GTA) for transporting goods of the Principals to different destinations as directed by the Principals and pay the GTA as per the consignment note. All the freight charges piad in a particular month are then billed to the Principlals as C&F services(SAC:996713) charging 18 % GST.
Are there any obligation of GST under RCM on GTA Services?? If yes,who has to pay the GST under RCM on GTA.