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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 5 months ago

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

Respected Madam/ Team Experts,
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 party (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 forward charge), THEN is the registered party (not 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 charge 18% GST along with appropriate SAC code, which would distinguish it from a GTA. But, in 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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