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RCM on GTA, Goods and Services Tax - GST

Issue Id: - 118731
Dated: 2-9-2023

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Sir.Kindly clarrify, One of my client hires vehicle on regular basis From Mr.A to deliver his goods, Mr.A issues a bill just specifying distance covered with place of delivery and takes his charges and collects his charges monthly and my client has deducted TDS will it be covered under GTA and RCM attracts? or Hire Charges where RCM not apply!

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1 Dated: 2-9-2023

Sh.Vignesh Ji,

'A' is GTO and NOT GTA. No RCM is applicable.

Have you perused the decision/order dated 17.9.2020 of AAAR, Maharashtra in reference to Liberty Translines 2020 (9) TMI 1104 - APPELLATE AUTHORITY FOR ADVANCE RULING, MAHARASHTRA ?

2 Dated: 2-9-2023
By:- Padmanathan Kollengode

It appears that the responsibility of the goods continues to remain with your client even during the transport, i.e., Mr.A does not undertake the responsibility of goods during its transport. Therefore, it is hire charges in my opinion and not liable to RCM.

3 Dated: 4-9-2023

Dear Mr.Vignesh,

Kindly ensure the Transporter issues Consignment Note / LLR which contains the details of description of Goods, Sender & Receiver then it will termed as GTA service which liable to pay GST under RCM by your client.

Page: 1

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