TMI BlogTempo charges with no LR would be covered by RCM under GST?X X X X Extracts X X X X X X X X Extracts X X X X ..... 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? - Reply By Ganeshan Kalyani - The Reply = Sir, tax is applicabl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. - Reply By SHARAD ANADA - The Reply = As per N otification 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 Explana ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion.- 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 - Reply By KASTURI SETHI - The Reply = It is worthwhile to go through the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 alib i for not paying GST. The applicability of GST varies from case to case depending upon facts and circumstances of each. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The above decision can serve as yardstick to ascertain taxability. - Reply By Ganeshan Kalyani - The Reply = I agree with Sri Kasturi Sir's view. The nature of service is prime factor to determine if it is a GTA. - Reply By YAGAY andSUN - The Reply = 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 provision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s of GST Laws. - Tempo charges with no LR would be covered by RCM under GST? - Query Started By: - Amit Gupta Dated:- 5-9-2020 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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