Respected sir,
We purchase coconuts (Shrifal), Sugar, wheat flour, chana flour (besan), puffed rice (mamara), poha, maize poha, semolina (Soji) , maida etc. from outside the state as well as from the state also. Most top item is tax free. We pay the transportation for the purchase of these items. The transporter gives us a consignment note or sometimes a simple bill. On which we have to pay the RCM. Our question is do we have to pay RCM on transportation for these all items or only on only taxable Goods? Secondly, if the transporter who does not give the consignment note and only give us simple bill, whether we have to pay the RCM on simple bill or not. Kindly give us advice.
Thanking you.
no gst on rcm basis in case of transportation salt and food grain including flour, pulses etc.
in other cases, gst on rcm basis applicable
If that Simple bill contains the name of the consignor and consignee, registration number of the goods carriage in which the goods are transported, details of the goods transported, etc. it shall be considered as consignment note . The liability of RCM shall be applicable
CAclubindia
