RCM-5 % Input

This query is : Resolved

venkat (Querist)
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30 December 2022 To move the taxable goods from our factory premises to GTA Transport office for supply to the buyer through local transport i.e. Auto or mini carriage vehicles (Un registered) at the time we have paid outward freight charges to un registered persons with RCM -5% (Input & Output shown in GSTR-3B) in this regard we booked expenses as Outward freight Charges in Profit & Loss account. But, GST Officer not accepted by GST RCM-5% input taken, They demanded 18% GST. So , pls give the advice which is the correct. and give me any Document Evidence.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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30 December 2022 5% RCM not applicable as it's not a GTA transport.
GST not applicable on such transport it's exempt.
As it's charged to p and l GST not applicable.
If such amount is collected from the customer 18% GST applicable.