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Tempo charges with no LR would be covered by RCM under GST?, Goods and Services Tax - GST

Issue Id: - 116693
Dated: 5-9-2020
By:- Amit Gupta
Tempo charges with no LR would be covered by RCM under GST?

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Advice Applicability of RCM when goods are dispatched through Tempo services & there is no LR/GR issued to us. Eway bills are generated & goods are supplied within NCT of Delhi.

Tempo charges range from ₹ 350 to ₹ 2200/- but there is no LR.

Question is : Are these cartage expenses would be covered by RCM under GST?

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Posts / Replies

Showing Replies 1 to 5 of 5 Records

1 Dated: 6-9-2020
By:- Ganeshan Kalyani

Sir, tax is applicable.

2 Dated: 6-9-2020

As per Notification 12/2017 CGST (rate)

Heading 9965

Services by way of transportation of goods-

(a) by road except the services of-

(i) a goods transportation agency; (GTA)

(ii) a courier agency;

(b) by inland waterways

is Nil rated supply

As per Notification 11/2017 CGST (rate) explanation is given for GTA as under

Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.]

In your case if tempo owner is not liable to issue consignment Note than he is Not GTA and his supply is Nil Rated and RCM is not applicable

3 Dated: 6-9-2020

It is worthwhile to go through the decision of AAR, Uttarakhand in respect of Uttarakhand Forest Development Corporation reported as 2020(38)GSTL.269 (AAR.-GST-UK) = 2020 (6) TMI 520 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND. Non-issuance of consignment note (by whatever name called) cannot become springboard or alibi for not paying GST. The applicability of GST varies from case to case depending upon facts and circumstances of each.

The above decision can serve as yardstick to ascertain taxability.

4 Dated: 8-9-2020
By:- Ganeshan Kalyani

I agree with Sri Kasturi Sir's view. The nature of service is prime factor to determine if it is a GTA.

5 Dated: 9-9-2020

Single Truck and non issuance of LR/GR, are no more criterion for not charging Tax (RCM/Forward) as the case may be under the provisions of GST Laws.


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