RCM applicable on rice husk shifting contractor

[KARAN VERMA]

Sir

We have made contract with ABC co. for shifting of rice husk from our godown to factory yard which include labour of contractor for loading, unloading and transportation charges (truck of contractor).

My question whether RCM applicable on invoice raised by rice husk contractor ?

AI Summary

Goods Transport Agency status determines reverse charge applicability on shifting services; absence of consignment note negates RCM.
Reverse charge depends on whether the supplier is a Goods Transport Agency that issues a consignment note; absence of a consignment note means the supplier is not a GTA and services by individual transporters fall under the exempt entry, so reverse charge will not apply. Loading and unloading charges are classified with GTA services, and registration depends on the transporter's turnover-based threshold.