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GST ON AUTO FREIGHT

23 January 2019

dear sir,

we r mfg and purchase material inter state and intra state.

for this we higher tempo whi can't provide transporter note.

is gst under rcm applicable ?
is any limit for this?

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5 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 23 January 2019

No .... if transporter is not issuing GR (Bilty) then no need to Do RCM .

As per Notification 13/2017CT (r) , RCM is applicable only if Transporter is GTA (Who issue Bilty or GR)

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Deepak Gupta (CA Student) (15922 Points)
Replied 23 January 2019

If the transporter is not a GTA, means does not issue any lorry receipt like unorganized sector individual truck owners, then GST is exempt for both in and outside state.

Ref.: N.N. 12/2017- CT(R), dt. 28.06.17 & 09/2017-IT(R), dt. 28.06.17