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RCM On goods

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(Querist)
15 October 2022 Dear Expert,

While a compnany receiving the materials through the transport agent, a company need to pay the GST under RCM or not?

Pl clarify.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
15 October 2022 RCM not applicable in such a case.
RCM applicable only in case of direct transport by GTA

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