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Rcm on gta

Lalit Goenka (GST Practitioner) (117 Points)

01 August 2019

I had purchased some goods from a registered dealer from delhi. He sent the goods to me (kolkata) through an unregistered GTA. If i have to pay GST under RCM, will it be treated as Inter State or Intra State?

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10 Replies

Akarsh Prince (47 Points)
Replied 01 August 2019

Since you are a registered person, Place of supply is your registered place of business that is West Bengal and Location of Supplier of service is Dehli, Hence it is an Inter State Supply. (Refer section 12(8) of IGST Act)

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 01 August 2019

As per Section 12(8) Transportation of Goods : If recipient is registered than location of such person, otherwise location at which such goods are handed over for their transportation

Hence in your case the POS will be Kolkata & CGST /SGST will Applicable

Akarsh Prince (47 Points)
Replied 01 August 2019

Mr.Pankaj POS is Kolkata but Location of supplier is not, if it has to be intra state supply POS and location of supplier must be same. Since that is not the case here it is an Inter State Supply.
if you don't agree with my view, further argument is appreciated.

Lalit Goenka (GST Practitioner) (117 Points)
Replied 01 August 2019

Inter State supply by an unregistered person is restricted in GST. How will this be applicable?

Akarsh Prince (47 Points)
Replied 01 August 2019

A person making inter State has to get registered, if he has not registered that is his head ache, but since you receiving GTA service from unregistered person you have pay under RCM.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 01 August 2019

MR. AKARSH PRINCE "THAT IS NOT HIS HEAD ACHE" BY SAYING THIS WE CANNOT CHANGE THE LAW.

IAM NOT SAYING THAT CGST/SGST WILL APPLICABLE, ITS IN LAW ..... SO BETTER PLZ GO THROUGH SECTION 12(8) IGST ACT .

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 01 August 2019

MR. LALIT

AS PER 5/2017 CT ,DT.19/6/2017

GTA ARE NOT REQUIRED TO OBTAIN REGISTRATION UNLESS HIS SERVICES ARE UNDER RCM

Lalit Goenka (GST Practitioner) (117 Points)
Replied 01 August 2019

Location of supplier is Delhi, POS is Kolkata and Location of recipient is Kolkata... IGST should be applicable as per Section 7(3) of IGST Act, isn't it? Just like if the GTA was registered.

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Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 02 August 2019

Mr. Lalit Section 7 of IGST deals in determination of Nature of Supply. .and Not deals in POS . There is specifically mention the POS in case of transportation of Goods in Section 12(8) of IGST Act Note .: GTA .is Unregistered Kindly refer the Sections carefully

Akarsh Prince (47 Points)
Replied 02 August 2019

Mr.Pankaj why have you held up with only place of supply, to determine whether a supply is inter State or intra state we have to refer provisions of section 7(3) along with section 12. Please read it again.