Please help me to clarify weather RCM charges are imposed on transporter (having GST no.) or not? As GTA has to charge 5% and 12% under RCM, likewise Transporter should do the same or not?
Goods Transport Agency (GTA) includes even transporters. Basically GTA means any transporter or transport agency that issue consignment note (Bilti).
GTA is taxed at 5% without GST input and 12% with GST input. RCM is at 5%.
Now come to a normal transporter, if he does not issue Bilti, than he does not fall within scope of a GTA and RCM is not applicable (under specified rules). However transportation services itself are not tax exempt.
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