Freight charges in bill of entry - gst rcm

Supply of GTA services alone is covered under RCM. 

GTA service provider has an option to collect tax @ 12%. If GST is not charged in the invoice, then only the tax liability shifts to the recipient of GTA services. 

Tax rate applicable in such case is 5% (if GTA service provider not claimed ITC), 12% (if he claimed ITC).

Therefore, the restriction of claiming ITC is for GTA service provider not for the recipient of such service.

Freight charges shown in the Bill of Entry attracts IGST.When an Importer pays customs duty he pays IGST along with Customs duty ie IGST is included in the duty structure of Customs duty.The IGST is payable on agreegate of Assesseble value ie CIF value+ Basic Customs duty+Social Welfare Surcharge. The importer afterwards claim IGST benefit as per GST Act. So in my view separate GST is reqiured to be paid like inland freight by RCM.