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levy of IGST under RCM

Rohit Chheda (10 Points)

16 January 2018

How to determine IGST under RCM in the case of GTA service??

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6 Replies

Manu Kumar Rana (New Updates ) (358 Points)
Replied 16 January 2018

Hi Rohit,

first of all ,can you tell which state is the place of supply.
GTA dealer is from which state under he has got GSTIN after that we can explain you.

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Manas Das (1431 Points)
Replied 16 January 2018

if registered transporter and registeted service recepient in different state then it will attract igst

Manu Kumar Rana (New Updates ) (358 Points)
Replied 16 January 2018

Originally posted by : Manas Das
	if registered transporter and registeted service recepient in different state then it will attract igst

Hi.Manas

Explanations,

The transpoter is having GSTIN under state of Karnataka.the Seller is from karnatak he is selling the goods to delhi dealer.

Here,The Place of supply is Delhi and The goods consumed in Delhi then Both are going to be billed Delhi dealer in the case IGST is applicable for Freight and goods by Transporter/seller.

.if the tranporter is not charged GST rate on freight amt in the case Delhi dealer has to paid IGST under RCM against Freight service.

Manas Das (1431 Points)
Replied 16 January 2018

sir if frieght is charged on bill then it will be charged @ of goods igst or cgst as the case may be . but if the seller is paying to the traansporter in the above case both transporter and seller in same state then rcm will be cgst and sgst

Manu Kumar Rana (New Updates ) (358 Points)
Replied 16 January 2018

See,whenever the transporter is billed to the seller and both are from the karnataka but The good is dellivery to be delhi dealer( purchaser)

In the tax invoice of transporter will be mentioned to billing Adress to the seller as local adress and delivery adress to be Delhi that means place of supply is out of karnataka right.

in such case .Finally IGST is applicable on Freight service.