Packing and Unpacking services

Rajkumar Gutti (680 Points)

06 December 2022  
As per notification No.3/2022 C.Tax rate , it is learnt that Transport supporting services are kept under heading No.9967 , (Loading, unloading ,packing ,unpacking , warehousing ) and their rate is 18%
my query in this regard is - Is this services is under RCM or FCM or both. Please guide