GST on freight paid by unragistered person

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If a ragistered cement mfg firm sales cement directly to consumer in other state ex factory basis and freight of truck paid by unragistered consumer. My query .Is gst applicable on freight and if yes then whose liablity?
Replies (3)
the tax liabilities of gta on consinee or freight payer
but if freight payer is consumer unragistered ?
and if freight paid by the unragistered retailer whos turnover is below 20 lakh ?
in both case what wll happen gst of freight.
GTA cover under RCM , so liabilities of service receiver, he has to register fro making paymrnt of RCM.


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