Question ID :
36969
GST Rate
A dealer in Karnataka buys Goods from Maharastra. The transporter in Maharastra has charged freight of 10000 for moving goods from Maharastra to Karnataka.
Is dealer in Karnataka liable to pay CGST and SGST or IGST on freigh charges of 10000 under RCM
Posted by
Ethirajan
on
Feb 08, 2019
Filed Under
GST
It is a destination based service. Therefore RCM of CGST + SGST to be charged if the transporter is a GTA.
If the transporter is a truck owner/ operator there maybe no liability as transportation by road is exempted other than by GTA or Courier.
Posted by
Madhukar N Hiregange on
Feb 08, 2019
Answer ID :
76253
If GTA is registered in Maharastra and he is issuing consignment note having Maharastra GST numbers then karnataka dealer should pay RCM as IGST. This is my view. Other expert views are welcome.
Posted by
Mahendra Kumar Bagrecha on
Feb 08, 2019