Question1:
What will be the effect on RCM (IGST/ SGST/ CGST) If Transporter is INTRA STATE
/ INTER STATE ?. Please explain with illustrations.
Answer:
As per the place of supply in case of transporter of goods, the provision is
governed by section 12(8) as:- “The place of supply of services by way of
transportation of goods, including by mail or courier to,-
(a) registered person , shall be the location of such person
(b) a person other than registered person, shall be the location at which such
goods are handed over for their transportation” So, the charging of GST will be
as follows:-
| Location of transporter | Location of service receiver | Status of service receiver | Place where goods are loaded | Place of supply | Type of tax |
| Maharashtra | Haryana | Registered | Maharashtra | Haryana | IGST |
| Maharashtra | Haryana | Unregistered | Maharashtra | Maharashtra | CGST, SGST |
| Maharashtra | Maharashtra | Registered | Haryana | Maharashtra | CGST, SGST |
| Maharashtra | Maharashtra | Unregistered | Haryana | Haryana | IGST |
| Maharashtra | Haryana | Registered | Gujarat | Haryana | IGST |
| Maharashtra | Haryana | Unregistered | Gujarat | Gujarat | IGST |
(Reply dt.28/09/2017)