What is to be charged cgst+sgst or igst in following cases
Mr X registered dealer in haryana hired delhi transporter (unregistered transporter in gst) to transport the goods in haryana. So what is to be charged on freight
Mr X registered dealer in haryana hired delhi transporter( unreg. in gst) to transport the goods in delhi. So what is to be charged on freight
14 Replies
Anshuman Basu
(account -GST)
(1556 Points)
Replied 15 February 2020
RCM will applicable on you. you should pay IGST @ 12%. and take ITC on next month. if u want not take ITC then IGST will be 5%.
Aashu Goyal
(76 Points)
Replied 15 February 2020
Is it not possible that mr x is to pay rcm @ 5% and avail the input
Anshuman Basu
(account -GST)
(1556 Points)
Replied 16 February 2020
As per rule of GST a GTA service recever have two options one if he pay 5%rcm then he is not elegable to take ITC. but he is paid 12% then he will get itc. but few person take ITC even paid RCM 5%.
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 16 February 2020
Hi Guys.... Sorry for the different view...
@ Mr Aashu Goyal.,
In the above said both condition recipient will be pay GST Tax under rcm basis @ 5%.
And both questions CGST and SGST is applicable...
@ Mr Anshuman Basu.,
As You said the 2 options is not for service receiver. It's applicable to Service provider who is GTA... Also ITC will be taken in Same month...
@ Mr Aashu Goyal.,
In the above said both condition recipient will be pay GST Tax under rcm basis @ 5%.
And both questions CGST and SGST is applicable...
@ Mr Anshuman Basu.,
As You said the 2 options is not for service receiver. It's applicable to Service provider who is GTA... Also ITC will be taken in Same month...
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 16 February 2020
If URD supplier of GTA then POS is recipients end.
Aashu Goyal
(76 Points)
Replied 16 February 2020
I think this is wrong....no where it is mentioned about unregistered gta in gst act
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 16 February 2020
Sorry Bro...
No more problem Dear if You think it's wrong...
No more problem Dear if You think it's wrong...
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 16 February 2020
Refer place of supply under GST act.
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 16 February 2020
@ Dear Ashu Goyal
Mr Raja is Correct CGST/SGST will be applicable.
In term of Section 12(8) of IGST Act : Services by way of transportation of goods, including by mail or courier the POS shall be , If recipient is registered than location of such person, otherwise location at which such goods are handed over for their transportation
Mr Raja is Correct CGST/SGST will be applicable.
In term of Section 12(8) of IGST Act : Services by way of transportation of goods, including by mail or courier the POS shall be , If recipient is registered than location of such person, otherwise location at which such goods are handed over for their transportation
Aashu Goyal
(76 Points)
Replied 16 February 2020
In the example transporter that is service provider is of delhi and receipient is of haryana...accordingly origin of service is delhi and pos is recepient address that is haryana ...so in my opinion igst is applicable
RAJA P M
("Do the Right Thing...!!!")
(128091 Points)
Replied 16 February 2020
Dear.,
If You have a opinion then Why You ask questions here...?
No more changes in Your opinion then question is not required in anywhere...
If You have a opinion then Why You ask questions here...?
No more changes in Your opinion then question is not required in anywhere...
Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 17 February 2020
Dear Aashu Goyal
Supplier of services who is Unregistered in Delhi
Recepeint of Services is Registered in Haryana .
Goods delivered from Delhi to Haryana.
As per Above mentioned section POS is location of Receptient place , hence CGST/SGST .
Now let's suppose Transporter is Registered then the POS will be location of Supplier ie Delhi & IGST will applicable .
Supplier of services who is Unregistered in Delhi
Recepeint of Services is Registered in Haryana .
Goods delivered from Delhi to Haryana.
As per Above mentioned section POS is location of Receptient place , hence CGST/SGST .
Now let's suppose Transporter is Registered then the POS will be location of Supplier ie Delhi & IGST will applicable .
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