GST Transportation charges paid to other Than GTA

Discussion in 'GST (Goods & Service Tax)' started by Sachin Mali, Aug 22, 2017.

  1. Sachin Mali

    Sachin Mali New Member

    dear sir,
    if transportation charges paid to GTA then RCM @ 5% right? and there is no ITC right?

    But what is transportation charges paid to any person other than GTA?
    Whether RCM applicable? if RCM applicable then what about ITC?
    Please help me
  2. Raju Choudhary

    Raju Choudhary Active Member Staff Member

    Fully exempted
    If transportation of goods by road service taken except from GTA and courier agency, it will be exempt and hence no RCM. HSN: 9965
    If you take service from GTA, GST @ 5% will be applicable under RCM. HSN: 9967
    i.e. if you take transportation service from an individual truck owner, then service will be exempted

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