# RCM on Goods Transport Agency (GTA) Services
Notification No. 13/2017-CT(R) dated 28.06.2017 notifies categories of services where the entire tax is payable by the recipient under reverse charge. The first entry covers GTA services.
## GTA – The Entry
| Supplier | Service | Recipient |
|---|---|---|
| Goods Transport Agency (GTA) | Services by GTA in respect of transportation of goods by road | Specified recipients |
## Specified Recipients (Located in Taxable Territory)
GST under RCM applies when the GTA service is provided to any of the following recipients located in the taxable territory:
1. Factory registered under or governed by the Factories Act, 1948.
2. Society registered under the Societies Registration Act, 1860, or under any other law in force in any part of India.
3. Co-operative society established by or under any law.
4. Person registered under CGST / IGST / SGST / UTGST Act.
5. Body corporate established by or under any law.
6. Partnership firm (registered or not) under any law, including AOP.
7. Any casual taxable person.
## Important Points
- The recipient must be located in the taxable territory.
- If the service is provided to a person who is NOT one of the above (e.g., unregistered individual), RCM does NOT apply – the GTA pays GST under forward charge.
- A partnership firm, even if unregistered (e.g., a small unregistered firm), is a specified recipient.
- AOP is treated as a partnership firm for this entry.
- Note: GTA may opt to pay GST under forward charge at 5% (no ITC) or 12% (with ITC) by exercising the option. Once exercised, RCM does not apply on those services.