TaxTMI 
TaxTMI 
Sir. Can a GTA follow both Forward charge mechanism And RCM for invoicing.
Means: can he issue some invoices with GST and some without GST, under RCM?
GOODS TRANSPORT AGENCY
02 Jun 2021 
2 Replies 
1514 Views Asked by
Hybrid application of forward and reverse charge under GST is not permissible; separate SAC-based services may differ.
A Goods Transport Agency cannot adopt a hybrid invoicing approach using both Forward charge and Reverse charge for the same service; dual mechanisms are disallowed. Different tax mechanisms may be applied only where distinct services exist and are classified under different Service Accounting Codes, so that each service's tax treatment follows its SAC-based legal classification. (AI Summary)
A Goods Transport Agency cannot adopt a hybrid invoicing approach using both Forward charge and Reverse charge for the same service; dual mechanisms are disallowed. Different tax mechanisms may be applied only where distinct services exist and are classified under different Service Accounting Codes, so that each service's tax treatment follows its SAC-based legal classification. (AI Summary)