WHAT IS LIMIT FOR FREIGHT UNDER RCM , AND OTHER EXPENSES , AND WHO IS LIABLE  TO PAY TAX UNDER RCM , AND WHO IS EXEMPT UNDER RCM

Reply— 

Services provided by a goods transport agency, by way of transport in a goods carriage of -

(a) agricultural produce;

(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;

(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees Seven hundred and fifty;

(d) milk, salt and food grain including flour, pulses and rice;

(e) organic manure;

(f) newspaper or magazines registered with the Registrar of Newspapers;

(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

(h) defence or military equipments.

are exempted under S.No.21 of Noti. No.12/2017-CT (Rate)] Dated: 28.06.2017.

Other than above, services provided by a goods transport agency is covered under reverse charge mechanism, the recipient needs to pay the taxes.