GST HEAD ON TRANSPORT CHARGES RCM

[Rakesh Sharma]

Dear Experts,

I purchase goods from Mumbai to kolkata.Transporter is unregistered but having office in both states.In bilty mumbai address is printed. If i ask bill from transporter they give me a bill where kolkata address is printed.So in what head i have to pay gst on rcm ? cgst -sgst or igst?

AI Summary

Clarification on GST for Transport Services: CGST and SGST Apply Under Section 12(8)(a) of IGST Act 2017. A participant sought advice on the Goods and Services Tax (GST) applicable on reverse charge mechanism (RCM) for transport services from an unregistered transporter between Mumbai and Kolkata. The main issue was whether to pay Central GST (CGST) and State GST (SGST) or Integrated GST (IGST). An expert clarified that under Section 12(8)(a) of the IGST Act, 2017, the place of supply is Kolkata, where the registered person is located, thus requiring payment of CGST and SGST. Additional queries about RCM liability and Input Tax Credit (ITC) were raised, but participants were advised to post them separately.