GST on Freight

This discussion clarifies the applicability of GST on freight charges when the recipient and transporter are in the same state (West Bengal), but the goods are sourced from another state (Kanpur, UP). The consensus is that if the recipient is registered, the Place of Supply (POS) is the recipient's location. Therefore, CGST and SGST are applicable, not IGST, regardless of the origin of the goods.