Credit of gst paid on gta service under rcm

This query is : Resolved

Kushal Agarwal (Querist)
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11 July 2017 We are taking transportation service on which we are paying GST @5% under reverse charge . Now my question is that whether the amount paid under RCM for GTA service can be claimed as input credit for the next month. Please clarify. Very urgent.

CA NEERAJ SHARMA

CA NEERAJ SHARMA (Expert)
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11 July 2017 GTA has been covered under special rate i.e 5% without ITC. hence no ITC is Available to GTA.
But Since GST is to be paid under RCM in certain cases and there is no restriction on availing ITC on service receiver hence ITC can be claimed on GST paid under RCM.