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All QuestionsCategory: GST ConsultancyConfusion w.r.t. applicability of Reverse Charge u/s/ 9(3) in specific situations
Profile photo of Narendra PatelNarendra Patel asked 3 years ago

Confusion w.r.t. applicability of Reverse Charge u/s/ 9(3) in specific situations

Respected Madam/ Team Experts,
applicability of Reverse Charge u/s/ 9(3)- I was having some confusion in below two cases, that whether GST is to be booked under reverse charge or NOT.
Case-1) If one of the parties (buyer/seller) is Registered and the other is Unregistered; Freight is paid/payable by unregistered party AND GST is Not levied by GTA (because GTA is unregistered or Does Not want to levy GST on-forwarding charge), THEN is the registered party (not the recipient of GTA service) liable to pay 5% GST under reverse charge?
Case-2) A courier service is not covered under reverse charge, but if the mode of delivery is Road and the courier company is UNregistered, then does this bring the service u/s 9(3) reverse charge?
If the courier company was registered then it would have charged 18% GST along with appropriate SAC code, which would distinguish it from a GTA. But, in the above case, the question arises because the courier company is Unregistered and issues a “courier receipt’ showing all details covered under a “consignment note” except vehicle registration number (I have seen some transporters not mentioning that in their LR)So, will the service provider still be treated as a GTA under GST law?
Best Regards,

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