Rverse charge mechanism applicable to proprietary business?

This query is : Resolved

HARDY (Querist)
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18 September 2015 Respected sir, I want clarification for RCM as ex. given as follows. I am owner of proprietary business, I am manufactrer of exciseable goods, while I raise Bill of excise on customer with freight. such it expenses bare by me from GTA service provider. in this case RCM applicable to me ? if GTA service provide with service tax then it's credit available as cenvat credit to me? And in reverse situation in case of purchase such freight/transportation charge by supplier which paid by me then it's cenvat credit available ? plse. provide relevant supported section or rule or notifications in case of change rules.

Arun Kumar Singh

Arun Kumar Singh (Expert)
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19 September 2015 You read the notification no. 30/2012-ST if you are registered with excise then you need to pay service tax on GTA and after payment of service tax you can take the cenvat credit of that input services.