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Igst or cgst or sgst

accountant (member) (185 Points)

20 August 2018

transporter based in Assam, consingnor based in Delhi, consignee based in Assam,

now consignee has to pay GST on GTA service under RCM, problem is under which head

IGST, CGST or SGST ?

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8 Replies

Suman Roy (104 Points)
Replied 20 August 2018

if goods transport from Delhi to Assam, then IGST RCM will be applicable

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accountant (member) (185 Points)
Replied 20 August 2018

thank you Suman but this morning a senior CA told me that it is CGST & SGST because

transporter is located in same state as of consignee.

Shivam RC (Student) (23683 Points)
Replied 20 August 2018

Yes....

As per my knowledge, CGST and SGST will be applicable as the Location of the Transporter is in Assam and the Place of Supply is also Assam as well.

Hence, it is an INTRA State Supply and CGST and Assam GST applicable.

Disclaimer : It is not a professional advice. Wait for the experts to make it sure.

Prasun Rao (15 Points)
Replied 20 August 2018

if transporter's address & GSTIN has other states address on bilty, always will payable IGST.

SUMIT BADYAL (709 Points)
Replied 20 August 2018

if goods delivery in Assam then cgst,sgst under rcm

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Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 20 August 2018

As per section 13(9) IGST Act :
The place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods. Hence CGST/SGST will charged

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SIVASANTHOSH T (NARASANNAPETA) (64 Points)
Replied 21 August 2018

in which state transporter issue bill then that way u pay tax.
in case Delhi transporter issues the bill then u pay igst otherwise u pay sgst and cgst