RCM on GTA

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..... RCM on GTA
Query (Issue) Started By: - Bharat Cholleti Dated:- 8-12-2022 Last Reply Date:- 11-12-2022 Goods and Services Tax - GST
Got 6 Replies
GST
Greetings of the day!!! RTP is running a Rice Mill procure paddy and rice from different parts of the country has paid the transport charges to the GTA, These services are exempted in the hands of GTA as per NNo.12/2017 CTR dt; 28-6-2017 .....

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..... as per Serial No.21(d) milk,salt and food grain including flour,pulses and rice but in NNO.13/2017 CTR dt; 28-6-2017 GTA services is taxable under RCM since the goods are exempted does rcm also exempted in the hands of recipient rice miller or irrespective of the taxability or exemption of the goods are they liable to pay rcm on such services as per NNo.13/2017 CTR dt; 28-6-2017. please clarify, .....

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..... thanks in advance. Reply By Amit Agrawal: The Reply: I have not understood entire context of the query as there are so many things put in there. Let me try to give some pointers: If GTA services are exempted under Serial No. 21 (d) of Notification No. 12/2017- Central Tax (Rate), no GST is payable under RCM mechanism on very same services by the recipient under Notification No. 13/2017- Central .....

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..... Tax (Rate). Still, I said before, I have not really understood causes behind your doubts. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By Bharat Cholleti: The Reply: Thanks for the reply sir. Reply By Ganeshan Kalyani: The Reply: I agree with Amit Sir. If the service is exempt for GTA then the very same service is also exem .....

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..... pt for the buyer. Reply By Shilpi Jain: The Reply: Agreed. The exemption is for the service and not dependent on the nature of the service provider/recipient or the person paying tax. Reply By Amit Agrawal: The Reply: Subject exemption is dependent of 'nature of services' as well as service provider (i.e. GTA). But, nature of service-recipient or who is liable to pay taxes, are not rel .....

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..... evant for claiming subject exemption. These are ex facie views of mine and the same should not be construed as professional advice / suggestion. Reply By Shilpi Jain: The Reply: Agreed Amitji..
Discussion Forum - Knowledge Sharing .....

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