GST on Freight

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accountant
355 Points Posted on 17 June 2020

1) Recipient and Transporter are same State i.e. West Bengal

2) Recipient Purchased Materials from Kanpur. UP 

3) Through Same Transporter whose office and GST Registration in West bengal

Question : What is the RCM will apply on Freight Bill ??? 

IGST  or CGST & SGST

pls reply ... thanks

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On 17 June 2020 at 15:27 Report
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Quick Summary
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.

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4215 Points Posted on 17 June 2020
Cgst and sgst
1 Reply
On 17 June 2020 at 17:49
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Student
23693 Points Posted on 17 June 2020
Is it a GTA Services or normal Transportation Services ???
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On 17 June 2020 at 17:51
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Designation
771 Points Posted on 17 June 2020
Cgst and sgst will be levied... if service provider is GTA.
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On 17 June 2020 at 19:02
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4215 Points Posted on 17 June 2020
Yes it is hold good
1 Reply
On 17 June 2020 at 22:55
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GST Practitioner
55067 Points Posted on 18 June 2020
As per Section 12(8) :
POS will be if Recepeint is registered and if Recepeint is Un-registered then POS is where the goods handed over for transportation.

So in your case The Recepeint is registered it's hardly matter whether whether goods are being transported from out of state the POS is Recepeint place Hence CGST/SGST is applicable.
1 Reply
On 18 June 2020 at 00:05

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