I have purchased goods from Outside State. My supplier sent me the goods through a Registered Logistics Company under TOPAY Basis, to take delivery from their Local Godown. The Logistics Company issued a Waybill Charges of Rs.1700 with official receipt. I requested the Logistics company to deliver to my address. They charged me extra 100rs for hamali and 400rs for local delivery. Totally i paid them Rs.1700 + 100 + 400 = Rs.2200 cash.
My Query is should i pay RCM on Rs.1700 or Rs.2200 /- . Please note that i have official receipt for Rs.1700 only, rest was without proper receipt
Practically you have paid 1700 to GTA, you should charge RCM on 1700.
500 was unloading and hamali charges which you can show as labour charges and RCM is not applicable on unregistered inward supplies till March 2018.
However logically since you have paid to GTA entire amount, you should charge RCM on entire amount. Legally only 1700 is traceable so RCM should be paid on 1700.
It is more of a practically problem with practical solution that should work here.
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