Transportation

[Yogesh Khetrapal]

A registered dealer getting inward services, and using the local transportation as freight Inward, the transporter is not a GTA as it is just a Bill/ Cash Memo issued by though the name is using Transport word. In my understanding it must fall under RCM, as goods or services are being received through an unregistered dealer.

Whether the transportation charges must fall under the ambit of composite supply?

Please consider both the points separately.

Thanks,

AI Summary

GST Clarifies Local Transport Services: No Reverse Charge When Consignment Note Is Absent Under Current Regulations A registered dealer sought clarification on GST treatment for local transportation services. Two experts responded that RCM applies only when a goods consignment note is issued. The transporter, providing a bill/cash memo without a consignment note, does not qualify as a Goods Transport Agency. Transportation charges are considered an independent supply, not a composite supply, and thus do not trigger reverse charge mechanism under current GST regulations.