Freight

This query is : Resolved

ARCHANA (Querist)
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17 February 2018 Sir,

RCM is suspended for 31-03-2018, but in this freight will be applicable nor not , if effect now and when it effect date

So, Please clarify this doubt

RAJA P M

RAJA P M (Expert)
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17 February 2018 Yes...
RCM suspended from 13th Oct 2017 to 31st Mar 2018 for section of 9(4) of CGST act..
But, the same time Section 9(3) of CGST act related Still applicable from July 2017...

Also here Your Query is not cleared for "In this freight" which freight?

ARCHANA

ARCHANA (Querist)
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17 February 2018 sir,

it is transportation of goods purchased or sale by Road , also I am not able to understand cgst it is suspended it is continuing

Thanking you

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RAJA P M

RAJA P M (Expert)
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17 February 2018 Under GST RCM applicable Two sections these are Sec 9(3) & Sec 9(4)...

Sec 9(4) related RCM is suspended from 13th oct 2017. This is for URD related activities.

Sec 9(3) related RCM still applicable. It's not suspended...
Pls see the link for Sec 9(3) related activities http://www.cbec.gov.in/resources//htdocs-cbec/gst/reverse-charge-mechanism-08aug2017.pdf;jsessionid=1EC10C9B4D1A64A45AFD5628D373D667

RAJA P M

RAJA P M (Expert)
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17 February 2018 The Transporter is GTA then RCM applicable and You will be pay tax under RCM. Also you can Claim ITC...

Other than GTA services then it's fully exempted...