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Tempo charges with no LR would be covered by RCM under GST?
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....empo charges with no LR would be covered by RCM under GST?<br> Query (Issue) Started By: - Amit Gupta Dated:- 5-9-2020 Last Reply Date:- 9-9-2020 Goods and Services Tax - GST<br>Got 5 Replies<br>GST<br>Advice Applicability of RCM when goods are dispatched through Tempo services & there is no LR/GR issued to us. Eway bills are generated & goods are supplied within NCT of Delhi. Tempo charges range....
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.... from ₹ 350 to ₹ 2200/- but there is no LR. Question is : Are these cartage expenses would be covered by RCM under GST? Reply By Ganeshan Kalyani: The Reply: Sir, tax is applicable. Reply By SHARAD ANADA: The Reply: As per Notification 12/2017 CGST (rate) Heading 9965 Services by way of transportation of goods- (a) by road except the services of- (i) a goods transportation age....
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....ncy; (GTA) (ii) a courier agency; (b) by inland waterways is Nil rated supply As per Notification 11/2017 CGST (rate) explanation is given for GTA as under Explanation.- "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.] In your case if tempo owner is not liable to issue consignment N....
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....ote than he is Not GTA and his supply is Nil Rated and RCM is not applicable Reply By KASTURI SETHI: The Reply: It is worthwhile to go through the decision of AAR, Uttarakhand in respect of Uttarakhand Forest Development Corporation reported as 2020(38)GSTL.269 (AAR.-GST-UK) = 2020 (6) TMI 520 - AUTHORITY FOR ADVANCE RULINGS, UTTARAKHAND. Non-issuance of consignment note (by whatever name called....
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....) cannot become springboard or alibi for not paying GST. The applicability of GST varies from case to case depending upon facts and circumstances of each. The above decision can serve as yardstick to ascertain taxability. Reply By Ganeshan Kalyani: The Reply: I agree with Sri Kasturi Sir's view. The nature of service is prime factor to determine if it is a GTA. Reply By YAGAY andSUN: The R....
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....eply: Single Truck and non issuance of LR/GR, are no more criterion for not charging Tax (RCM/Forward) as the case may be under the provisions of GST Laws.<br> Discussion Forum - Knowledge Sharing ....