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GST on Freight

Others 307 views 5 replies
Freight expenses paid to unregistered person after 13-10-2017 is apply for GST?
Replies (5)

Under RCM to pay the GST @ 18% and Take back ITC on next month

But he is local person and not registered in GST, so he is covered under section 9(3) or 9(4)?

Transportation of goods on road by GTA, which is notified as specified service for the purpose of sec 9(3) of CGST Act, GST liability for the said service will be discharged by the recipient of the service and the GST rate applicable on recipient will be 18%

Tax paid under reverse charge by the recipient of service will be eligible for credit in the hands of recipient of service.

GST rate on freight paid under RCM is 5% and not 18%....5% with no ITC or 12% WITH ITC for registerd GTA if he pays gst on forward charge

Sorry 12% only


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