We are registered person in Rajasthan. we booked goods with GTA registered in ASSAM. Goods to be delivered in Assam. Under RCM we have to pay GST. What will be the RATE of GST ? In our opinion Rate will be @ 5%. Now the GST will be IGST @ 5% or SGST %2.5% & CGST @ 2.5% ? This is the question. Pl. reply & help.
6 Replies
CMA Poornima Madhava
(CMA)
(13112 Points)
Replied 01 May 2021
1) Place of supply in this case is the location of the registered person in Rajasthan
2) Location of service provider is Assam
Hence IGST to be paid.
uma shankar khatri
(proprietor)
(133 Points)
Replied 01 May 2021
Thank you mam for quick response. Tax @ 5% is correct Or NOT ? pl. guide. In this case Freight is paid by consigner i.e in Rajasthan. then POS will be Rajasthan ? GTA is registered in Assam but having booking office in Rajasthan. please once more clearify. THANKS.
CMA Poornima Madhava
(CMA)
(13112 Points)
Replied 01 May 2021
Yes, pay tax @ 5% in cash and avail ITC
Anshuman Basu
(account -GST)
(1556 Points)
Replied 01 May 2021
I am study your question.
1st if GTA issue bilty from Rajasthan office and you will paid payment to GTA Rajasthan office then RCM will be CGST and SGST @ 2.5%each and you will avail ITC.
2nd if GTA issue bilty from Assam office and you will paid payment to GTA Assam office then RCM will be IGST @ 5%each and you will avail ITC.
3rd if your Clint paid freight then you will not liable to paid GST.
1st if GTA issue bilty from Rajasthan office and you will paid payment to GTA Rajasthan office then RCM will be CGST and SGST @ 2.5%each and you will avail ITC.
2nd if GTA issue bilty from Assam office and you will paid payment to GTA Assam office then RCM will be IGST @ 5%each and you will avail ITC.
3rd if your Clint paid freight then you will not liable to paid GST.
Bhavika Kothari
(CA)
(1258 Points)
Replied 07 May 2021
Since you are registered in Rajasthan the place of supply in this case will be Rajasthan. The supplier is in Assam, so IGST will be charged in this case
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