Dear Sir,
If GTA is registered belong to Uttar Pradesh place of supply Uttar pradesh to Punjab then RCM deposit tax head under IGST. And if GTA is unregistered belong to Uttar pradesh place of supply Uttar Pradesh to Punjab then RCM deposit tax head under CGST /SGST
please suggest
.
No...
As per Section 12(8) Of IGST Act,
If Services are provided to Registered person , means recipient is Registered, the POS is Location of Recepient .
and If Services are provided to Unregistered Recipient, then POS will be where such goods being handed over for Transportation.
CAclubindia
