(1)if a transporter sends seller goods through rail and he is registered under gst then whether he is called GTA?
(2) he transports only registered person goods so whether RCM APPLIES?
(3) HE CHARGES 5% TAX AS HE CANNOT CLAIM ITC WHETHER SELLER CAN CLAIM CREDIT OF 5%TAX CHARGED BY TRANSPORTER ?
EARLY REPLY NEEDED
GTA is who issue consignment or bilty , irrespect he is registered or not
The Recepient of GTA services is liable to to do RCM , can avail itc for the same
GTA can avail ITC on his inward supplies if he charge 12% gst forward charges
CAclubindia
