RCM on GTA, whether to pay IGST or CGST/SGST?

ADNAN HUSSAIN (Student CA IPC / IPCC) (152 Points)

19 September 2020  

Hello,

I purchase goods from Ludhina, Punjab to Hyderabad. The goods carried was registered under GST in punjab but now it has been cancelled. The address mentioned on the LR copy is of Punjab with branch office in Hyderabad. Im situated in hyderabad. So my doubt is:-

1. Whether RCM is to be paid under IGST or CGST/SGST?

Name of the goods carrier is SRI BALAJI GOODS CARRIES FOR reference..