TaxTMI 
TaxTMI 
Sir.Kindly clarrify, One of my client hires vehicle on regular basis From Mr.A to deliver his goods, Mr.A issues a bill just specifying distance covered with place of delivery and takes his charges and collects his charges monthly and my client has deducted TDS will it be covered under GTA and RCM attracts? or Hire Charges where RCM not apply!
RCM on GTA
02 Sep 2023 
3 Replies 
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Reverse charge mechanism on goods transport: liability hinges on whether the supplier assumes custody via consignment note, making it GTA.
RCM applies if the transporter issues a consignment note/LLR and assumes responsibility for goods, characterising the supply as a GTA, making the recipient liable under reverse charge; if the hirer retains responsibility and the supplier only provides vehicle hire (GTO/hire charges), RCM does not apply. (AI Summary)
RCM applies if the transporter issues a consignment note/LLR and assumes responsibility for goods, characterising the supply as a GTA, making the recipient liable under reverse charge; if the hirer retains responsibility and the supplier only provides vehicle hire (GTO/hire charges), RCM does not apply. (AI Summary)