dear experts,
kindly let me know whether RCM applicable to GTA now
When GTA Providing services to unregistered buyers - RCM not Applicable till 31/03/2018 (wide Notification 38/2017) .
When GTA providing Services to Specified Categories (eg. Body Corporate , Partnership Firm etc) , RCM Still Applicable as Notification only refer Section 9(4) not Section 9(3) of the CGST Act and GTA Services covered in section 9(3) wide notification 13/2017 .
CAclubindia
