14 May 2018
If "A" is a transportor registered in GST in MP state.
Now "B" is registered manufacturing co. in GST (in Gujarat, Kerela, MP, Rajasthan) and hired 'A' as a transporter and taking service for transport goods from MP to Kerela.
'A' bills to 'B' (Gujarat) for above transportation, then what RCM will be applicable ?
14 May 2018
You need to first clear your self that service taken by you is a GTA service or transportation of Goods by road. If it is transportation of Good neither GST nor RCM is payable. If it is GTA service the RCM has to be paid by, in your case, the distinct registered person to whom transporter is billing.
14 May 2018
“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- If a consignment note or LR or GR is issued by the transporter , it becomes a GTA service and RCM is payable otherwise not.
14 May 2018
Thanks for your prompt response sir.... Yes LR is issued....but my query is RCM is taken for Gujarat (as billing to Gujarat) or it taken UP (as service provided at UP)... ? means RCM (CGST + SGST Gujarat) or RCM (IGST UP) ??
14 May 2018
But sir.... GTA is registered in Gujarat and also shows GST number of gujarat in his invoice and billing to us 'A' co to gujarat only....then CGST+SGST is not applicable ???
14 May 2018
In you query you said the transporter is registered in MP and goods are consigned from MP to Guj. your query is copied below If "A" is a transportor registered in GST in MP state.
Now "B" is registered manufacturing co. in GST (in Gujarat, Kerela, MP, Rajasthan) and hired 'A' as a transporter and taking service for transport goods from MP to Kerela.
'A' bills to 'B' (Gujarat) for above transportation, then what RCM will be applicable
CAclubindia
