https://www.taxtmi.com/forum/issue?id=118549 When a registered GTA does not opt to levy GST, the tax on GTA services is payable by the recipient under the reverse charge mechanism; registered recipients (factories, bodies corporate, partnership firms, cooperative societies, persons registered under GST, casual taxable persons) must pay GST, while an unregistered individual recipient may be exempt under the notification referenced. The RCM liability depends on who engages the GTA service, with practical payment priority: consignor, consignee, then GTA. en-us Thu, 25 May 2023 07:07:23 +0530 Thu, 23 Jan 2025 15:54:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118549 When a registered GTA does not opt to levy GST, the tax on GTA services is payable by the recipient under the reverse charge mechanism; registered recipients (factories, bodies corporate, partnership firms, cooperative societies, persons registered under GST, casual taxable persons) must pay GST, while an unregistered individual recipient may be exempt under the notification referenced. The RCM liability depends on who engages the GTA service, with practical payment priority: consignor, consignee, then GTA. Discussion-Forum GST Thu, 25 May 2023 07:07:23 +0530 https://www.taxtmi.com/forum/issue?id=118549