Latest Query & Reply

What is the rate of Tax payable by an assesses under RCM for transporting goods through an unregistered Transporter or GTA

Reply

When GTA (registered or unregistered) provide service to below mentioned specified persons—GST on freight charges at 5% is levied (RCM)

  1. Factory registered under the Factories Act,1948;
  2. A society registered under the Societies Registration Act, 1860 or under any other  law
  3. A co-operative society established under any law;
  4. A GST registered person
  5. A body corporate established by or under any law; or
  6. A partnership firm whether registered or not (including AOP)
Casual taxable person