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Place of Supply in case of GTA

18 January 2018

A purchaser registered in Uttar Pradesh had purchased some goods from Gujrat.
To bring goods from Gujrat to UP, purchaser took services of GTA registered in Uttar Pradesh.
Purchaser made payment to GTA so liable to pay GST under RCM {section 9(3)}.
So what is the place of supply?
Whether the transaction is INTER State or INTRA State ?

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5 Replies

Amarjeet jasiwal (student) (147 Points)
Replied 19 January 2018

place of supply will be determined u/s 10(1)(a) which will be location of goods where movement terminates i.e UP.. therefore Intra state u/s 8.

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Arvind agarwal (31 Points)
Replied 19 January 2018

but the movement of goods has been taken from Gujrat to UP.
So is it not IGST ?

Palak Rawal (Student CA FINAL) (388 Points)
Replied 19 January 2018

This is not case of goods u r taking services of goods transport agency so it will be covered u/s 12of IGST ACT

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Palak Rawal (Student CA FINAL) (388 Points)
Replied 19 January 2018

In case of goods transport agency matter the place of supply will be UP as recipient is registered in UP.

Moneesh Nair (0) (609 Points)
Replied 03 February 2018

in case of service of transportation of goods provided by a gta to a registered person, the place of supply will be the location of the registered person.
In the given case the recipient is registered in up and the gta is also registered in up so thr place of supply will be up, hence it is intra state supply. cgst and sgst is applicable.

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