Freight Bill

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This query is : Resolved

Pardeep (Querist)
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27 November 2019 Our Transporter Charging 2.5 CGST & 2.5 SGST can he do so if yes than i am still liable to pay RCM on such bill or not. What about ITC of of both can i claim credit or not.

A.S.SUNDARARAJAN

A.S.SUNDARARAJAN

(Expert)
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27 November 2019 RCM is payable on freight only if the GST is not charged in the transporter bill. If transporter is charging GST in their bill, there is no need pay GST under RCM as service receiver

Pardeep

Pardeep (Querist)
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27 November 2019 as per notification no. 13 RCM is payable on GTS and as per notification no. 22 Who is paid central tax at rate of 6% RCM is not payable but If 2.5 CGST is charged by GTA than RCM is not payable as u said Plz provide section or other supporting.

CS Advocate Abhishek Goyal

CS Advocate Abhishek Goyal (Expert)
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27 November 2019 Transporter qualifies as GTA then he is not allowed to charge GST unless he opts for forward charge @12%. RCM is leviable on registered recipient @ 5% on freight value with ITC credit after making payment in cash.

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