GST on Freight, Goods and Services Tax - GST

[varsha jain]

Hello Sir,

Mr.A is a Cloth Merchant. He placed Order to Mr. B. Mr.B issued 3 Invoice for three Parcel on same day. Accordingly transporter issued three Bilty of RS.300/- each for the three Parcel .my Query is

Is Mr A liable to pay RCM u/s 9(3) or not

Posts / Replies

[Atul Rathod]

Yes as its in excess of exemption limit of ₹ 750/-

[Ganeshan Kalyani]

If Mr. A is registered under GST and the GTA is not charging GST on invoice then you have to pay GST@5%.

[varsha jain]

Pls explain the Following:

GST is exempt in both cases-

1) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;.

2) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty.