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RCM at GTA

05 May 2021

Whether RCM is applicable in case service is taken from unregistered GTA ( good transport agency) ? if yes, please refer with section and Notification if any ?

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3 Replies

CA. Sourav Sarkar (Chartered Accountant ) (24583 Points)
Replied 06 May 2021

Yes, RCM is applicable for GTA services

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shashank kumar (73 Points)
Replied 15 May 2021

In what section because in section unregistered RCM was suspend

debora M (BUSINESS DEVELOPMENT MANAGER) (1697 Points)
Replied 19 May 2021

In the present scenario, the reverse charge mechanism is applicable in service tax for services like Insurance Agent, Manpower Supply, Goods Transport Agency, etc. Unlike Service Tax, there is no concept of partial reverse charge. The recipient has to pay 100% tax on the supply.