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RCM On Goods Supply

12 May 2019

Sir,
We Are Dealing Chillies, Chillie Powder, Coriander Powder & Turmeric Powder, Dispatch Through Full Truck & GTA. In This Shall We Pay RCM

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6 Replies

Suvendu Chakraborty (Accounts Executive) (259 Points)
Replied 12 May 2019

yes

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Gopala Krishna (289 Points)
Replied 12 May 2019

Thank You Sir

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 12 May 2019

No. ...as per Notification 9/2017 CT (R) , its exempted service , hence no RCM

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 12 May 2019

Sorry , i dont think , chilli powder, coriander powder covers under Agriculture Produce , As the same is define in Said notification as below d) “agricultural produce” means any produce out of cultivation of plants and rearing of all life forms of animals, except the rearing of horses, for food, fibre, fuel, raw material or other similar products, on which either no further processing is done or such processing is done as is usually done by a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market HENCE RCM WILL BE APPLICABLE

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 12 May 2019

Yes... RCM applicable for packing items.

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CA Haritha Komma (Chartered Accountant) (1147 Points)
Replied 13 May 2019

Transportation of agriculture produce by GTA is exempted under entry 21 of 12/2017-CGST(R). Hence, transportation of chillies (no processing is done) may be exempted.

Further, general exemption of Rs.750/1500 per consignment can be availed..