TaxTMI 
TaxTMI 
A dealer in Karnataka buys Goods from Maharastra. The transporter in Maharastra has charged freight of 10000 for moving goods from Maharastra to Karnataka. Is dealer in Karnataka liable to pay CGST and SGST or IGST on freigh charges of 10000 under RCM
GTA - RCM - IGST or CGST
11 Feb 2019 
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Reverse charge mechanism: recipient pays IGST for inter state GTA services, CGST plus SGST for intra state supplies.
When a Goods Transport Agency supplies carriage services and tax is payable under the reverse charge mechanism, the recipient must pay IGST if supplier and recipient are in different States; if both are in the same State, the recipient must pay CGST and SGST under reverse charge. (AI Summary)
When a Goods Transport Agency supplies carriage services and tax is payable under the reverse charge mechanism, the recipient must pay IGST if supplier and recipient are in different States; if both are in the same State, the recipient must pay CGST and SGST under reverse charge. (AI Summary)