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

AI Summary

No GTA tax under RCM for air freight; applies only to road transport. Input service credit may be available. A query was raised regarding the necessity of paying Goods Transport Agency (GTA) tax under the Reverse Charge Mechanism (RCM) for air freight paid on inward material. Four experts responded, unanimously clarifying that there is no requirement to pay GTA tax under RCM for air freight, as it does not involve transportation by road. Additionally, it was noted that input service credit could be availed if applicable.