Place of supply for GTA transactor and payment of RCM

[Sanjoy Das]

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

AI Summary

Place of supply for GTA: recipient location controls, so reverse charge yields CGST and SGST for intra state transport.
For GTA services the place of supply is the location of the registered recipient; where goods are transported wholly within one State and the recipient is registered in that State, the supply is intra state and, when tax is payable under the reverse charge mechanism, the liability should be discharged as CGST and SGST rather than IGST, notwithstanding that the transporter may be registered in another State.