Taxability of Delivery Charges

This post contains posters on the taxability of delivery charges 1) Whether transport charges per se are liable to GST at 5% as GTA service, as per reverse charge mechanism, irrespective of whether transport is provided by the supplier of goods or otherwise? Ans: If invoice value is inclusive of transport charges together with other…

Reverse Charge Mechanism (RCM)

This post addresses posers on Reverse Charge Mechanism (RCM) 1) Does a recipient of goods or services below Rs. 20 lakhs turnover require registration if the goods or services or both are supplied by a non-registered unit? Ans: In terms of section 9(4) of the CGST Act and corresponding provisions in IGST and SGST Acts,…

Objective & Scope

This blog will serve as an educational space on issues related to GST laws.