In RCM, how to determine place of supply ?

[Senthilkumar M]

How to determine the place of supply for paying GTA RCM liability when a service is received from an unregistered GTA by a registered person (company).

Thanks,

Regards,

Senthilkumar

AI Summary

GTA carriage place of supply determines intra-state or inter-state; recipient pays RCM under Section 9(3), compute CGST/SGST or IGST For GTA services, the place of supply is the location where the goods are handed over for transportation; that location determines whether the supply is intra-state or inter-state. When a registered recipient receives carriage services from an unregistered GTA, the recipient must discharge tax under reverse charge. If the place of supply (hand-over point) falls in the same state as the recipient's registration, CGST+SGST apply; if it is in a different state, IGST applies. Determine tax type and compute RCM accordingly.