watch_later 11/03/21

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?

1 Response | Latest response: 11/03/21 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 11/03/21

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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