Clarification on Tax Liability under RCM in case of Services Provided by One Registered GTA to Another Registered GTA

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..... Clarification on Tax Liability under RCM in case of Services Provided by One Registered GTA to Another Registered GTA
Query (Issue) Started By: - DIVYESH GANDHI Dated:- 19-5-2025 Last Reply Date:- .....

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..... 21-5-2025 Goods and Services Tax - GST
Got 2 Replies
GST
We seek your clarification on the applicability of GST under the Reverse Charge Mechanism (RCM) in the following scenario: * GTA- .....

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..... 1 is a GST-registered Goods Transport Agency (GTA) that has opted to pay GST under RCM, and issues a consignment note. * GTA-2 is also a GST-registered GTA, which has likewise opted to discharge G .....

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..... ST under RCM, and also issues a consignment note to the end customer. * GTA-1 provides goods transportation service to GTA-2, and thereafter GTA-2 supplies the same transportation service to the e .....

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..... nd customer (e.g., manufacturer, body corporate, etc.), who falls under the specified category liable under RCM. Reply By Shilpi Jain: The Reply: Generally there can be only one consignment note iss .....

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..... ued for one transaction. See whether the arrangement between GTA-1 and GTA 2 can be that of leasing / renting of vehicle? Reply By KASTURI SETHI: The Reply: Is GTA-2  not playing the role of in .....

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..... termediary service ?  Any agreement between both GTAs ?
Discussion Forum - Knowledge Sharing .....

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