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Freight charges inclusive of loading and unloading charges


In case of GTA 100% RCM is applicable on registered receiver assessee, what if a GTA service provider include loading and unloading charges in the bill, whether receiver has to pay GST under RCM on total amount i.e; freight plus loading and unloading charges or only on freight charges.

Thanks in advance

This is composite supply. They will become part of freight and rcm to be paid on the total amount.



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