SHABAZ K ATANUR asked 5 years ago
RCM ON FREIGHT PAID FOR EXEMPT PRODUCTS
Do I need to pay tax under RCM for the supply of exempted goods
Answer the question
ConsultEase Administrator answered 5 years ago
No, RCM is payable at the rate chargeable on a particular supply. If the relevant supply is exempted then RCM will also be exempted.
Mrinal Kanti Das answered 5 years ago
Your question is not clear….
If you pay freight for Carriage inward of exempted goods through a road transporter, then first point is whether the road transporter is GTA or not. If the transporter is GTA and register then he has to choose any option of 2 options (that is not subject matter for discuission for your query). As he provide gta service of carrying listed exempted goods (have to watch your goods) so in his hand also it is exempted supply and he can not give you the tax liability so your RCM liability u/s 9(3) of cgst acf is also exempted
Now if the Road Transporter is not a GTA then the transport service from his end is exempted then in your end it is a exempted inward supply….
Now if the transporter is GTA and as per GST provision he may not taking registration then also RCM is applicable in your hand but as the releavant supply (exempted goods) is exempted then no need to pay tax on RCM by you…..
Mrinal Kanti Das answered 5 years ago
Your question is not clear….
If you pay freight for Carriage inward of exempted goods through a road transporter, then first point is whether the road transporter is GTA or not. If the transporter is GTA and register then he has to choose any option of 2 options (that is not subject matter for discuission for your query). As he provide gta service of carrying listed exempted goods (have to watch your goods) so in his hand also it is exempted supply and he can not give you the tax liability so your RCM liability u/s 9(3) of cgst acf is also exempted
Now if the Road Transporter is not a GTA then the transport service from his end is exempted then in your end it is a exempted inward supply….
Now if the transporter is GTA and as per GST provision he may not taking registration then also RCM is applicable in your hand but as the releavant supply (exempted goods) is exempted then no need to pay tax on RCM by you…..
