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.
11 Replies
Khadija
(Student)
(123 Points)
Replied 19 October 2018
If the transporter is registered in Gujarat than what is applicable???
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??
But if we use service of unregistered GTA to transport goods from Gujarat, what will be applicable??
shivam06
(ca)
(26 Points)
Replied 19 October 2018
unregistered gta ki kuch location tho hogi ie Gujarat me ya Mumbai me
Pankaj Rawat
(GST Practitioner)
(55052 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
[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
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.
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