TaxTMI 
TaxTMI 
Dear Sir,
We are receipent of Service. Please let us know whether KKC is applicable on GTA to be paid on 5th of June2016 (payment for the month of May2016) under reverse charge?
Regards
KKC is applicable on GTA under Reverse Charge
04 Jun 2016 
3 Replies 
2064 Views Asked by
Reverse charge on GTA: KKC not payable if service, invoice and payment occurred before levy; invoice date fixes point.
KKC applies to GTA services under the reverse charge mechanism. KKC is not leviable where service provision, invoice issuance and payment all occurred before the levy. Where service and invoice pre-date a change in tax liability but payment was unpaid as of that change, the point of taxation is the invoice date and KKC is not imposed for that earlier period. (AI Summary)
KKC applies to GTA services under the reverse charge mechanism. KKC is not leviable where service provision, invoice issuance and payment all occurred before the levy. Where service and invoice pre-date a change in tax liability but payment was unpaid as of that change, the point of taxation is the invoice date and KKC is not imposed for that earlier period. (AI Summary)