RCM on Transportation charges paid of EXEMPT goods where no consignment note issued by Transporter, Goods and Services Tax - GST

[ashok dalmia]

TRADER takes service of transporter whose RC BOOK AND PAN NUMBER AND BANK ACCOUNT DETAILS ARE AVAILABLE. Transporter transports the goods on behalf of trader WITHOUT PROVIDING ANY CONSIGNMENT NOTE to the trader.

Trader is confused whether RCM is applicable on such kind of transportation charges paid directly to LORRY OWNER when no consignment note has been issued.

kindly guide whether the RCM is attracted on such kind of transportation charges ..

Posts / Replies

[Sanjeev Arora]

RCM नहीं जी

[Ganeshan Kalyani]

GST is not applicable if the owner of transport directly provides transport service and do not issues consignment note.