TaxTMI 
TaxTMI 
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
In RCM, how to determine place of supply ?
20 Sep 2025 
5 Replies 
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Place of supply determines RCM liability: location of registered recipient fixes tax treatment, affecting IGST applicability.
The place of supply for RCM on services from an unregistered goods transport operator to a registered person is the location of the registered recipient; this determination controls which tax applies and who bears RCM liability. The respondents referenced the controlling statutory provision and a notification entry specific to goods transport agency services. In the example where an unregistered GTA in one jurisdiction is engaged by a registered person in another, the registered recipient's location is treated as the place of supply, with tax consequences (including IGST where inter state treatment follows). (AI Summary)
The place of supply for RCM on services from an unregistered goods transport operator to a registered person is the location of the registered recipient; this determination controls which tax applies and who bears RCM liability. The respondents referenced the controlling statutory provision and a notification entry specific to goods transport agency services. In the example where an unregistered GTA in one jurisdiction is engaged by a registered person in another, the registered recipient's location is treated as the place of supply, with tax consequences (including IGST where inter state treatment follows). (AI Summary)