GST RCM ON TRANSPORT OF GOODS

This query is : Open

Jayant Tathe (Querist)
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25 December 2019 1)I am hiring a transporter who is not registered and only one vehicle can I required to pay GST agaisnt RCM?

2) Can I take Credit of RCM if i paid GST @5% on GTA Transporter

A.S.SUNDARARAJAN

A.S.SUNDARARAJAN (Expert)
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25 December 2019 yes , You have to pay GST on freight under RCM irrespective of the transporter is registered dealer or not. You are eligible to take GST credit for the amount paid under RCM in the month in which payment is made.

RAJA P M

RAJA P M (Expert)
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26 December 2019 1. No... Rcm not applicable for "Transportation of goods in road" except GTA service... 2. Yes... if you are paid GST Tax under rcm basis then You can claim ITC for the same.

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kathir

kathir (Expert)
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26 December 2019 RCM applicable and you can avail ITC.

RAJA P M

RAJA P M (Expert)
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26 December 2019 Can You explain how to rcm applicable...?

A.S.SUNDARARAJAN

A.S.SUNDARARAJAN (Expert)
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29 December 2019 Please go through Section 9(3) of CGST act, wherein GST under RCM is applicable like GTA, Advocate fees, director sitting fees etc.

RAJA P M

RAJA P M (Expert)
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29 December 2019 Thank You for referring the sec Mr A S SUNDARARAJAN Ji...

Please refer the same as "Services by way of transportation of goods a)
(a) by road except the services of
(i) a goods transportation agency;
(ii) a courier agency;

(b) by inland waterways.

Explanation.- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.

SAC Code 9965.....
Also consider with SAC 9967....with query and my reply...