Rcm in transportation

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VIJAY BHATT (Querist)
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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 ?

CA Suresh Jain

CA Suresh Jain (Expert)
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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.

VIJAY BHATT

VIJAY BHATT (Querist)
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14 May 2018 Suresh Sir... we hired Logistic company to transfer our goods from Site to Site....e.g, from Etah (UP) to Saranpur (UP)

And the Logistic company registered in Gujarat and Billing to us in Gujarat..... Then what is the GST impact ??

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CA Suresh Jain

CA Suresh Jain (Expert)
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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.

VIJAY BHATT

VIJAY BHATT (Querist)
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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) ??

CA Suresh Jain

CA Suresh Jain (Expert)
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14 May 2018 To whom GTA made the bill M.P. unit or Gujrat Unit ?

VIJAY BHATT

VIJAY BHATT (Querist)
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14 May 2018 GTA bill to Gujarat Unit

CA Suresh Jain

CA Suresh Jain (Expert)
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14 May 2018 So Gujarat unit need to pay RCM IGST

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VIJAY BHATT

VIJAY BHATT (Querist)
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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 ???

CA Suresh Jain

CA Suresh Jain (Expert)
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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