Question: If transporter is registered inter-State and we are paying GST under RCM. Will we pay CGST & SGST or IGST?
Answer: Inter State and intra State are to be determined on the basis of location of supplier and place of supply. section 9(3) / section 5(3) of CGST/IGST Act does not change the location of supplier and thus, transaction where location of supplier and place of supply is in different States, it shall be an inter-State supply exigible to IGST.
