Under GST, there's no strict rule dictating whether the buyer or seller must pay freight charges. This is typically decided based on the agreed terms of supply between the parties. Whichever party is responsible for paying the freight is also liable to pay GST on that amount, often on a reverse charge basis.
10 August 2020
Payable by the person as per terms of supply.It can be paid by the supplier or by the recipient.There is no requirement in GST as to who will pay the freight.It is upto the buyer to the seller to decide.