https://www.taxtmi.com/forum/issue?id=112250 Reverse charge on goods transport services places the entire GST liability on the service recipient under RCM; the receiver must pay GST separately and cannot treat freight as tax-inclusive. Contract terms may determine who bears the economic cost, but they do not change statutory RCM liability. Input tax credit for GST paid under RCM on GTA services is generally barred where the schedule expressly disallows ITC; non-statutory guidance cannot override the statutory list. en-us Tue, 04 Jul 2017 00:31:10 +0530 Thu, 23 Jan 2025 15:55:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=112250 Reverse charge on goods transport services places the entire GST liability on the service recipient under RCM; the receiver must pay GST separately and cannot treat freight as tax-inclusive. Contract terms may determine who bears the economic cost, but they do not change statutory RCM liability. Input tax credit for GST paid under RCM on GTA services is generally barred where the schedule expressly disallows ITC; non-statutory guidance cannot override the statutory list. Discussion-Forum GST Tue, 04 Jul 2017 00:31:10 +0530 https://www.taxtmi.com/forum/issue?id=112250