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Gst rate for transportation of stone materials for road cons

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(Querist)
03 February 2018 my company purchase stone materials for road construction from Uttar pradesh and brings its by truck. the service provider of truck is unregistered on this gst is liable or not
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
03 February 2018 GST is not liable as the transporter is not GTA.
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Udaya Chandran

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Udaya Chandran (Expert)
03 February 2018 If the transporter is GTA then RCM @ 5% is payable.
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