GST ITC Eligibility on Freight Bill to Service Recipient

This discussion clarifies whether a service recipient can claim Input Tax Credit (ITC) on freight invoices where GST is charged at a concessional rate of 5% under the Forward Charge Mechanism. While RCM provisions were initially considered, the consensus leans towards eligibility for ITC on such freight services, provided they are for business purposes and appear in the recipient's GSTR-2B. The key is that the GST is charged by the transporter, not collected separately under RCM.