Rcm on transportation to composite users

03 July 2018

is reverse charge to be paid by composition tax payers
on transportation ?
if payable at how much % it is to be paid?

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4 Replies

Pankaj Rawat (GST Practitioner) (55052 Points)
Replied 03 July 2018

Yes ,.. it's applicable to Composit Dealer also & the Rate is 5% , but he cannot claim ITC for the deposit of RCM

Rohit Agarwal (64 Points)
Replied 03 July 2018

but sir today i made a call to the helpline number they say that it is deferred upto 30th sept. 2018

R. B. Yadav (CMA, LLB) (Tax Consultant) (590 Points)
Replied 03 July 2018

Hi,

Provsion of section 9(4)- liability of GST under reverse charge on inward supply from unregistered has only been deffered till 30th Sep 2018.

RCM liabiliy on transportation comes under section 9(3) and it is in force.

Rohit Agarwal (64 Points)
Replied 03 July 2018

only on payment of 750 or more right?

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