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RCM on GTA Services, Goods and Services Tax - GST

Issue Id: - 116932
Dated: 31-12-2020
By:- Arif Kathiria

RCM on GTA Services


  • Contents

Sir,

Our Client is dealing in exempted product, via notification no. 2/2017 dt 28.06.2017, Raw material used in produce are agricultural commodity.

My Question is

Whether RCM is applicable on outward transportation, and also in other services ?

Posts / Replies

Showing Replies 1 to 2 of 2 Records

Page: 1


1 Dated: 1-1-2021
By:- Rajagopalan Ranganathan

Sir,

Vide sl. No. 21 of Notification No.12/2017-C.T. (Rate) dated 28.6.2017 as amended

Heading 9965 or Heading 9967: - Services provided by a goods transport agency, by way of transport in a goods carriage of -

(a) agricultural produce;

(b) 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;

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

(d) milk, salt and food grain including flour, pulses and rice;

(e) organic manure;

(f) newspaper or magazines registered with the Registrar of Newspapers;

(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

(h) defence or military equipments.

are chargeable to 'nil' rate of tax.


2 Dated: 3-1-2021
By:- KASTURI SETHI

I am also of the same view. No need of further elaboration as opined by Sh. Ranganathan, Sir.


Page: 1

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