GTA RCM rcm itc claim or not

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My friend is a dealer in animal feeds which is NIL rated supply. He will buy from a manufacturer (inter-state) and goods transport to  his godown by registered gta . The transport charges will be around Rs.1,35,000 to Rs.1,40,000 per trip. So he needs to pay GST under RCM? If yes, whether he can claim ITC and get a refund on ITC later? 

and also upply of fish medicine which came in gst taxable.

 

Replies (1)

Having regard to your case :

1- Your Friend need to pay GST under RCM (he can't set off with his available ITC)

2- No Refund if Tax is Exempted or Nil under Inverted duty structure

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