REVERSE CHARGE GTA FROM OUTSIDE STATE, Goods and Services Tax - GST

[satbir singhwahi]

Unit located in Punjab is receiving goods from Rajasthan, the freight paid by unit in Punjab, and reverse charge under gst . Whether Igst need to be paid or cgst and sgst.

Posts / Replies

[KASTURI SETHI]

CGST + SGST covered under Section 8(a) of IGST Act, 2017.

[Ganeshan Kalyani]

If the address of the transporter is of Punjab then CGST+SGST, otherwise IGST.

[YAGAY andSUN]

Place of provision of service will be factor for determining the Interstate/Intrastate levy of taxes.

[KASTURI SETHI]

Under RCM recipient is liable to pay GST and therefore, all the provisions of GST Acts shall apply to such recipient as if he is the person liable for paying the tax in relation to the supply of such goods or services or both.In this instance, recipient (Punjab Unit) is liable to pay tax. Place of provision is within Punjab. Hence CGST + SGST applicable.

[SHARAD ANADA]

If consignment note is issued by GTA from Rajesthan then IGST. Payment made to Punjab office of GTA is just a agent for collection of money. Punjab office has not provided Transportation Service but Service is provided by GTA of Rajesthan.

If GTA is registered person of Rajesthan then also IGST is applicable.