TaxTMI 
TaxTMI 
Dear Experts
We have paid Air freight for our Inward material. Whether we need to pay GTA under RCM. Please clarify
GTA on Air Fright Paid
06 Jan 2016 
4 Replies 
1087 Views Asked by
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. (AI Summary)
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. (AI Summary)