Place of service in gta under gst act

This query is : Resolved

Ganesh (Querist)
Follow

02 August 2018 Hi,

If Maharashtra based goods supplier takes a services from transporter to delivery of goods from Maharashtra to Delhi based customer and Transporter is also Maharashtra based. In this case, Transporter will charged to IGST or CGST and SGST to Maharashtra based goods supplier?

Kindly guide me on the above situation.

Thanks & Regards,
Ganesh
9960212807

CA Shiv Kumar Sharma

CA Shiv Kumar Sharma (Expert)
Follow

02 August 2018 Hi Ganesh

In case of Transport Service, nature of GST, will depend on the Condition that, to whom Transporter has raised the Fregith Bill. If Transporter is Maharasthra Based and Bill is Also raised to Party which is registered in Maharasthra, then CGST and SGST will be charged, No issues whether, material is supplied in Maharasthra or Outside Maharasthra.

If you have any other Query, you can contact us at -9811696827

Ganesh

Ganesh (Querist)
Follow

02 August 2018 Thanks for your reply.

One question is that if Transporter is Billing to Maharashtra based goods supplier with charging GST @5% (2.5% on CGST and SGST each). Can we take credit on that GST paid amount.
Another question is that suppose If transporter is not charging GST in his bill. then Maharashtra based goods supplier will pay GST under RCM. Can Maharashtra based supplier take credit of that payment under RCM.

Kindly guide me.

Regards,
Ganesh
9960212807

Upgrade to CAclubindia Pro. Subscribe Now!

CA Shiv Kumar Sharma

CA Shiv Kumar Sharma (Expert)
Follow

02 August 2018 In Both Situation Yes