rcm on freight
This query is : Resolved
11 August 2017
if i am registered under gst in Rajasthan and i purchased goods from Maharastra with registered dealer. freight amount 10000/- paid by me. transporter address mentioned on bilty Delhi.
now i want to know that rcm charged on freight as igst or sgst & sgst.
11 August 2017
Asgar you have to charge CGST and SGST
VK
VK
11 August 2017
in above case transporter,s addresd in bilty (west bengal ) then i have to charge igst as reverse charge ????????
20 July 2025
What GST applies under RCM on freight?
GST on freight services under RCM depends on the place of supply of service.
Place of supply for transportation of goods (other than by vessel) to a registered person is the location of the recipient (Section 12(2) of IGST Act).
So, the place of supply = Your location (Rajasthan).
What does this mean for RCM on freight?
If transporter is located in another state and you are in Rajasthan, then:
You will pay CGST + SGST under RCM.
Because place of supply is in Rajasthan, intra-state GST applies (CGST + SGST).
If transporter’s address is in a different state (like West Bengal or Delhi):
Still, place of supply is your state (Rajasthan), so CGST + SGST on RCM basis.
NOT IGST because IGST applies only on interstate supply where place of supply differs from recipient’s location.
GST on freight services under RCM depends on the place of supply of service.
Place of supply for transportation of goods (other than by vessel) to a registered person is the location of the recipient (Section 12(2) of IGST Act).
So, the place of supply = Your location (Rajasthan).
What does this mean for RCM on freight?
If transporter is located in another state and you are in Rajasthan, then:
You will pay CGST + SGST under RCM.
Because place of supply is in Rajasthan, intra-state GST applies (CGST + SGST).
If transporter’s address is in a different state (like West Bengal or Delhi):
Still, place of supply is your state (Rajasthan), so CGST + SGST on RCM basis.
NOT IGST because IGST applies only on interstate supply where place of supply differs from recipient’s location.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Reporting Income under Section 44ADA
- Itr 1 processing
- ITR 2 Short Term gain & Long term gain
- Off Market debit and credit transaction
- Showing Gift from relative in ITR for this year
- ITR 1: Details for showing Exempt Income
- INCOME TAX ON REDEVELOPEMENT OF FLAT
- Short Term Capital gain on shares bought and sold after 2018 onwards
- ITR returnFY25-26
- ITR selection for salaries and capital gain less than L
- ITR validation error - Balance sheet is not filled
- Gst invoice numbering and delivery challan numbering
- Sales amount in Gstr1
- E Commerce GSTR1 & 3B how to file
- GST Cancellation without jurisdiction
- Legal Opinion on Registrar's Refusal to Investigate a Society for Non-Renewal and Non-Compliance
- GST Refund_RFD-01
- Form10BD was uploaded successfully without any Error but after 24 hours, Form10BE are not available
- Annexure B utility for GST Refund
- Tax amount diff in Gstr1 and 3B in tax compare reports
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
