13 May 2019
RCM is no more applicable on payment to labour .
Earlier section 9(4) regarding payment to unregistered person is withdrawn w.e.f. 01 Feb 2019 .. Now RCM is applicable only on specific class of person/ goods
13 May 2019
Hi satish kumar. The GTA operator charged amount of loading and unloading charges, then you should pay the GST under RCM. otherwise, RCM not applicable on loading and unloading charges because Its a business support service so vendor should liable to charge GST. Hope you can understand.