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GST on Freight

202 views 5 replies

sujit naha

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

Replies (5)

KRISSHNAN KP

4215 Points Posted on 17 June 2020

Cgst and sgst

Shivam RC

Student

23693 Points Posted on 17 June 2020

Is it a GTA Services or normal Transportation Services ???

Hemal Makwana

Designation

771 Points Posted on 17 June 2020

Cgst and sgst will be levied... if service provider is GTA.

KRISSHNAN KP

4215 Points Posted on 17 June 2020

Yes it is hold good

Pankaj Rawat

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.