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

Place of supply for transport to a registered recipient determines RCM liability: intra state transport triggers CGST and SGST.
Supply of road transportation services by an unregistered transporter to a registered recipient is taxable on the recipient under the reverse charge mechanism; the place of supply is the recipient's location, so services received in Kolkata by a Kolkata-registered person are intra state and attract CGST and SGST payable by the recipient.