if i m purchasing some goods. worth rupees 50000 and in intrastate Purchase and that contain cgst and sgst as per calculation. and having 1200 rs for freight/ loading & forwarding charges. and on that amount seller is not take any tax on that 1200 rs. then can i book this freight amount on reverse charge basis or not?
If you are taking services of a goods transportation agency then you should have to pay tax under reverse charge on that amount of Rs 1200. This is applicable only when you are a registered under GST.
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