28 June 2019
Generally, if RCM is applicable, the transporter mentions the same on the invoice. However, in many cases the transporter does not mention the same. It is safe to pay RCM and avail the credit if the transporter issues a consignment note and does not charge any tax on the invoice. If no consignment note is issued, the same can be treated as a GTO service which is exempted from GST.
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