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.
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GST under RCM on GTA services
Replies (6)
Quick Summary
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.
It is inter state transaction igst tax chargeable
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.
Yes, pay tax @ 5% in cash and avail ITC
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.
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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