We are manufacturing company in assam. We have been paying GTA for inward and outward supply of goods. One case that transporter has registered in Meghalaya state and he was transported the goods from ASSAM to ASSAM as per consignment note issued by him.
When the trasnproter raised the freght bill to us, he was quoted his GST nubmer of Meghalaya and as per our vendor master address of our system, the payment of GTA was IGST under RCM.
Kindly advise that IGST paid under RCM is correct in this case where the consignment note issued by transporter is ASSAM to ASSAM and as per condition in GST of 'Place of Supply'
Regards
Sanjoy Das
Dispute Over IGST vs. CGST/SGST for Intra-State Transport in Assam; Section 7 IGST Act in Focus A manufacturing company in Assam sought advice on whether Integrated GST (IGST) or Central GST and State GST (CGST/SGST) should be paid under the Reverse Charge Mechanism (RCM) for goods transported within Assam by a transporter registered in Meghalaya. The consensus among respondents was divided. Some argued that since the goods were transported within Assam, CGST and SGST should apply, as the place of supply is Assam. Others contended that IGST is applicable because the supplier's location is in Meghalaya, making it an inter-state transaction under Section 7 of the IGST Act. (AI Summary)
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