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TMI BlogPlace of supply for GTA transactor and payment of RCMX X X X Extracts X X X X X X X X Extracts X X X X ..... We are manufacturing company in assam. We have been paying GTA for inward and outward supply of goods. One case that transporter has registered in Meghalaya state and he was transported the goods from ASSAM to ASSAM as per consignment note issued by him. When the trasnproter raised the freght bill to us, he was quoted his GST nubmer of Meghalaya and as per our vendor master address of our system, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the payment of GTA was IGST under RCM. Kindly advise that IGST paid under RCM is correct in this case where the consignment note issued by transporter is ASSAM to ASSAM and as per condition in GST of Place of Supply Regards Sanjoy Das - Reply By Rajagopalan Ranganathan - The Reply = Sir, Since the transport of goods from Assam to Assam and you are paying the tax under RCM the location of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the transporter is not relevant. since the goods are transported from Assam to Assam you have to pay CGST and SGST and not IGST. This view is applicable only in the case where the tax is paid under RCM. - Reply By Altamush Zafar - The Reply = Yes its correct as the place of supply is Assam and the location of supplier is Meghalaya. To determine whether IGST or CGST/SGST is to be paid only thes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e two criteria are to be tested. So in your case IGST will be charged. - Reply By Hema I - The Reply = Since GTA is a service , then the place of supply of service would be the registered person receiving the service it is his location. In this case place of supply is ASSAM and hence it should be CGST and SGST. - Reply By KASTURI SETHI - The Reply = CGST/SGST is applicable. In this scenario, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 12(8)(a) of the IGST Act, 2017 shall apply and, therefore, the place of supply will be Assam, the location of the registered person who has received the taxable supply. - Reply By CA Seshukumar - The Reply = Dear all First We need to identify the PoS which is assam being location of registered recipient. Now , Sec.7 of IGST act to decide intra or inter state. In this case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... location of supplier is in Meghalaya and PoS is in Assam. Hence IGST. Now , levy of tax section.9 . As per 9(3) the said liability is to be paid by recipient i.e the registered recipient. Hence please pay IGST. - Place of supply for GTA transactor and payment of RCM - Query Started By: - Sanjoy Das Dated:- 28-4-2020 Goods and Services Tax - GST - Got 5 Replies - GST - Discussion Fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rum - 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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