Gst rcm

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Querist : Anonymous

Querist : Anonymous (Querist)

02 January 2019 Is RCM applicable on Goods Transport by Road

kathir

kathir (Expert)
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02 January 2019 Yes, RCM applicable on Goods transport by Road u/s 9(3) of CGST Act @ 5%.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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02 January 2019 RCM on goods transport by road applies only when transport is through Goods Transport Agency (GTA). GTA is a transporter who issues a consignment note.

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Querist : Anonymous

Querist : Anonymous (Querist)

02 January 2019 Are there any exceptions to not to apply GST under rcm.
Actually client import goods then cargomen services registered as a company, transports the goods to our company , and his invoice states rcm applicable, but client is not treating it as rcm instead paying the tax also to cargomen

Querist : Anonymous

Querist : Anonymous (Querist)

02 January 2019 And continuation...by the way transporter issued tax invoice.
If transport is through GTA then only rcm applies , then how to identify whether a transporter is GTA or not.

Querist : Anonymous

Querist : Anonymous (Querist)

02 January 2019 Abhishek jiii
So if vendor is other than GTA and transportation of goods so rcm is not applicable . Does regular GST is applicable or GST is not at all applicable