TaxTMI 
TaxTMI 
TaxTMI 
RCM-Applicability to a Trader
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....CM-Applicability to a Trader<br> Query (Issue) Started By: - swamynathan pitchai Dated:- 14-1-2019 Last Reply Date:- 14-1-2019 Goods and Services Tax - GST<br>Got 2 Replies<br>GST<br>Dear sir A is the manufacturer at GJ. B is the End user at TN ordered a product X on A. B intend to transport X from A's place at GJ to B's project site at MH. Trading firm C (Only GST registered - sole ....
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....proprietorship firm) @ KA intend to take this order from B. Since C does not have vehicles C wants to utilise the service of GTA. Hence C introduces a GTA D and offload the order. C is the authorised agent of D to promote their business formally entered an agreement. C receives the order from B and offload to D D will raise the bill to C and C will raise the bill to B. Waybill would be issued t....
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....o D by A & B & Consignment not would be issued by D Opinion from the experts needed how this transaction could be made through . who has to charge GST? if so what would be the % Thanks for support Reply By KASTURI SETHI: The Reply: Who bears the freight expenses on account of transportation of goods by road, will pay GST under RCM, if GTA is not under FCM. A is consignor. B is ultimately con....
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....signee. C is working for and on behalf of B. C is also agent of D (GTA). C is intermediary.Freight on account of transportation of goods is borne by B. Actually, D has transported the goods belonging to B to the project site in Maharashtra. Inter-State supply is involved for the supply of goods and services (transportation of goods by road i.e. (GTA) both 1. IGST is applicable for supply of goo....
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....ds and services. 2. Since ultimately freight is borne by B, being, de facto buyer of x product from A, B will pay IGST @ 5% under RCM. This is my view. Reply By swamynathan pitchai: The Reply: Dear KM sir Thanks for your reply. in such case what will be the billing of C & D? Both are registered under GST. Whether both have to claim 5% in their billing ?<br> Discussion Forum - Knowledge Shar....
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