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RCM on transport

Khadija (Student) (123 Points)

19 October 2018

I am registered firm in Mumbai. Have transported goods from Gujarat from GTA who is registered in Mumbai. RCM will be payable as IGST or CGST/SGST??
Please clarify.

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11 Replies

Hitesh (Student) (3549 Points)
Replied 19 October 2018

POS will be Mumbai and hence CGST and SGST

2 Like

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Khadija (Student) (123 Points)
Replied 19 October 2018

If the transporter is registered in Gujarat than what is applicable???

Hitesh (Student) (3549 Points)
Replied 19 October 2018

Same thing CGST and SGST

shivam06 (ca) (26 Points)
Replied 19 October 2018

igst will be there if gta registered in Gujarat as it give service to registered person

Khadija (Student) (123 Points)
Replied 19 October 2018

I too feel that IGST will be applicable.
But if we use service of unregistered GTA to transport goods from Gujarat, what will be applicable??

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Hitesh (Student) (3549 Points)
Replied 19 October 2018

Yes right sir. IGSt will be charges

shivam06 (ca) (26 Points)
Replied 19 October 2018

unregistered gta ki kuch location tho hogi ie Gujarat me ya Mumbai me

Khadija (Student) (123 Points)
Replied 19 October 2018

Agar Gujarat mei ho tho

Pankaj Rawat (GST Practitioner) (55047 Points)
Replied 19 October 2018

As per Section 13 IGST Act
[9] The place of supply of services of transportation of goods, other than by way of mail or courier, shall be the place of destination of such goods.
So the destination of goods is mumbai so the POS is mumbai, hence CGST/SGST is applicable

shivam06 (ca) (26 Points)
Replied 19 October 2018

both service receipient & provider are from India so sec 12 (8) will apply

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Khadija (Student) (123 Points)
Replied 19 October 2018

It means if goods are transported from outside Maharashtra through an unregistered GTA than POS is Mumbai and hence CSGT / SGST will apply. But if GTA is registered than IGST will apply.