RCM on GTA Services

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..... RCM on GTA Services
Query (Issue) Started By: - Arif Kathiria Dated:- 31-12-2020 Last Reply Date:- 3-1-2021 Goods and Services Tax - GST
Got 2 Replies
GST
Sir, Our Client is dealing in exempted product, via notification no. 2/2017 dt 28.06.2017, Raw material used in produce are agricultural commodity. My Question is Whether RCM is applicable on outward transportation, and also in o .....

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..... ther services ? Reply By Rajagopalan Ranganathan: The Reply: Sir, Vide sl. No. 21 of Notification No.12/2017-C.T. (Rate) dated 28.6.2017 as amended Heading 9965 or Heading 9967: - Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transpor .....

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..... ted in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materi .....

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..... als meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments. are chargeable to 'nil' rate of tax. Reply By KASTURI SETHI: The Reply: I am also of the same view. No need of further elaboration as opined by Sh. Ranganathan, Sir.
Discussion Forum - Knowledge Sharing .....

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