GST on Transportation of inter-state purchases

Darshika Shah (Article Assistant) (51 Points)

11 August 2017  
My father is a wholesaler. He makes inter-state purchase for which the goods come to the state by road. No GST is charged by the transportation agency. Should the GST be charged on RCM basis? If so, what is the rate applicable?

His turnover during the previous year was less than 50 lakhs and all his sales takes place within the state itself.