RCM on GTA

[Murari Agrawal]

We are getting consignment thru Transporter against Consignment note - freight is paid by the Consignor. For lifting the material from Transporter godown, they are taking loading charges and issuing receipt as "Labour". Are we required to pay RCM on the same.

Another query, some Transporters are not uploading details on their GSTR-2B, while we are paying the RCM on freight paid to them. Can we claim RCM credit. Thanks

AI Summary

Reverse charge on transport services: loading charges treated as part of supply can attract RCM; ITC claim subject to conditions.
Whether GST under the reverse charge mechanism applies to loading billed as "labour" depends on whether loading is integral to the GTA service or a separate supply; incidental charges and composite-supply analysis determine if loading is included in the value of GTA services and thus subject to RCM, and where RCM tax is paid the recipient may claim ITC if eligible despite some suppliers not uploading outward supplies.