GTA on Air Fright Paid

[Vivek anandhan]

Dear Experts

We have paid Air freight for our Inward material. Whether we need to pay GTA under RCM. Please clarify

[PAWAN KUMAR]

NO, This is not the transportation of goods by road.

[Ganeshan Kalyani]

Not required.

[DR.MARIAPPAN GOVINDARAJAN]

You are not required to pay tax under GTA service.

[Mahir S]

No need to pay under RCM.

You can avail input service credit if available thereon.

AI Summary

GTA under RCM does not apply to air freight for inward material; no reverse charge liability arises. Air freight for inward material does not qualify as transportation of goods by road and therefore does not attract GTA under RCM; no reverse charge tax under GTA arises on such air freight, and the recipient may avail input service credit subject to applicable conditions.