I am taking gta services. I am registered as factory in uttarakhand and gta is in delhi, I have to pay reverse charge on gta services. Say I have to pay rcm as igst or cgst/sgst in both scenerios 1- gta is registered in delhi 2- gta is not registered but its office is in delhi

Reply-

Applicability of IGST or CGST and SGST depends upon place of supply of service and location of supplier.

As per section 7(3) of IGST Act, 2017, subject to the provisions of section 10, supply of services, where the location of the supplier and the place of supply are in two different states  shall be treated as a supply of goods in the course of inter-State and IGST should be charged.

In case of GTA service, as per section 12(8) of IGST Act, 2017, the place of supply of services by way of transportation of goods, including by mail or courier to,––
(a) a registered person, shall be the location of such person;
(b) A person other than a registered person, shall be the location at which such goods are handed over for their transportation.

As per section 2(15) of IGST Act, 2017, the term location of the supplier of services means where a supply is made from a place of business for which the registration has been obtained, the location of such place of business.

Since, GTA is registered in other state, IGST should be charged.

2) The location of the usual place of residence of the supplier will be considered for determining location of supplier of service if GTA is not registered. If office of GTA (unregistered) is situated in Delhi, location of supplier will be Delhi and place of supply will be same as in above case i.e. Uttarakhand. Accordingly IGST is required to be paid by recipient registered in Uttarakhand as place of supply and location of supplier is in different states.