Gst on tranport of goods

This query is : Open

Chhatra Singh Dugar (Querist)
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12 August 2017 One of my client engaged a truck to carry goods from Ludhiana to Delhi. Tax liability under RCM in following situation ( both supplier and recipient are registered ):
1) If truck is that of GTA registered in Delhi, the recipient of goods will pay RCM as IGST or CGST + SGST
2) If GTA is registered in Punjab
3) if truck belongs to an individual of Punjab not a GTA
3

CA Suresh Jain

CA Suresh Jain (Expert)
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13 August 2017 RCM on GTA service is applicable in following cases :
(a) Any factory registered under or governed by the Factories Act, 1948(63 of 1948); or (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; or (c) any co-operative society established by or under any law; or (d) any person registered under the Central Goods and Services Tax Act or the Integrated Goods and Services Tax Act or the State Goods and Services Tax Act or the Union Territory Goods and Services Tax Act; or (e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons; or (g) any casual taxable person; located in the taxable territory.

2. Transportation of Goods by road other than GTA and courier is exempted from GST.

3. In other cases of GTA transporter need to pay tax