GTA place of business is delhi and
Service receipient is registered in U.P.
goods transported from one place of delhi to another place in delhi on the direction of service receipient who is reg. in UP. so what is the place of supply and what tax should be deposited as rcm, whether CGST,SGST or IGST ?
6 Replies
Anshuman Basu
(account -GST)
(1556 Points)
Replied 21 February 2020
If GTA is registered in delhi then service receiver pay IGST but if GTA is URD then service recever pay SGST and CGST. services recever should pay12% as RCM and take ITC in next month. but services receiver pay 5% then he is not eligible to take ITC
mohan sehgal
(Chief Executive/Managing Partner)
(117 Points)
Replied 22 February 2020
5% GST applicable and the Service Receiver who deposits the GST under RCM can avail the same as ITC
Baskar
(CMA)
(93 Points)
Replied 17 April 2020
Hi,
IGST is applicable.eventhough it is intra state transaction in the normal view, As per GST goods are transported on the direction of the person who is outside from the state.Here the location of the person who gives direction is the prima facie condition to determine PLACE OF SUPPLY. IGST-RCM-UP @ 5%
Pls correct me if anyone have alternative view on the above case....
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