https://www.taxtmi.com/forum/issue?id=118679 Whether GST under the reverse charge mechanism applies to loading billed as "labour" depends on whether loading is integral to the GTA service or a separate supply; incidental charges and composite-supply analysis determine if loading is included in the value of GTA services and thus subject to RCM, and where RCM tax is paid the recipient may claim ITC if eligible despite some suppliers not uploading outward supplies. en-us Fri, 04 Aug 2023 16:30:08 +0530 Thu, 23 Jan 2025 14:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=118679 Whether GST under the reverse charge mechanism applies to loading billed as "labour" depends on whether loading is integral to the GTA service or a separate supply; incidental charges and composite-supply analysis determine if loading is included in the value of GTA services and thus subject to RCM, and where RCM tax is paid the recipient may claim ITC if eligible despite some suppliers not uploading outward supplies. Discussion-Forum GST Fri, 04 Aug 2023 16:30:08 +0530 https://www.taxtmi.com/forum/issue?id=118679