CA Padmasri Manyam
(CA in Practice)
(1340 Points)
Replied 07 June 2018
supply of exempted goods along with transportaion charges to the customer - It is composite supply, the pricipal supply is supply of rice which is exempt. Hence, there is no GST on transporation charges collected from your customer.
If you receive any GTA services to transport such goods, then may be GST has to be paid under GST if the same is not covered uner exemtion notification. eg: Services provided by GTA in goods carriage of agricultural produce is nil rated under GST.
Vinit22
(pune)
(31 Points)
Replied 07 June 2018
CA Padmasri Manyam
(CA in Practice)
(1340 Points)
Replied 07 June 2018
Rice is agricultural produce, any GTA services provided for transporataion of rice is not taxable. hence, no RCM.
Vinod Babu
(24191 Points)
Replied 08 June 2018
CAclubindia
