RCM on Transportation charges paid of EXEMPT goods where no consignment note issued by Transporter

[ashok dalmia]

TRADER takes service of transporter whose RC BOOK AND PAN NUMBER AND BANK ACCOUNT DETAILS ARE AVAILABLE. Transporter transports the goods on behalf of trader WITHOUT PROVIDING ANY CONSIGNMENT NOTE to the trader.

Trader is confused whether RCM is applicable on such kind of transportation charges paid directly to LORRY OWNER when no consignment note has been issued.

kindly guide whether the RCM is attracted on such kind of transportation charges ..

[Sanjeev Arora]

RCM नहीं जी

[Ganeshan Kalyani]

GST is not applicable if the owner of transport directly provides transport service and do not issues consignment note.

AI Summary

Reverse charge on transport services not attracted when transporter supplies directly without issuing a consignment note.
Whether reverse charge applies to transportation charges for exempt goods where the transporter performs the service directly but issues no consignment note; practitioner replies conclude reverse charge is not attracted and GST is not applicable when the owner provides transport service without issuing a consignment note.