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gst on freight
The GTA has the option to be a normal registereed taxpayer. The Govt vide notification no. 20/2017 dated 22.08.2017 has allowed them to pay concessional GST @ 12% with ITC facility. You are eligible to take ITC of such tax suffered by you. I donot understand why the GTA has charged you GST @ 5% and the same appears to be incorrect. This rate is applicable under RCM only.
GTA have option to choose 12% with ITC and 5% NO ITC ( applicable on GTA) THERE is no boundation that he can only choose 12% and its not true that 5% only charge in RCM
Have you received these services as an individual or proprietory firm? If yes, then the GTA has the option to choose to pay GST @ of 5% or 12%. Whatever tax is charged to you, the same can be availed as ITC by you. If you are a recipient specifed in notification 13/2017, the you have to pay the GST under reverse charge and you can choose to pay the tax @ 5% or @ 12% and take ITC accordingly.
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