Partner - Audit & Assistance
4825 Points
Posted on 02 July 2020
Question is unclear.
RCM under GST is applicable on GTA services by the person who pays the freight value.
Rate 5%. ITC could be claimed by recipient upon payment. (assuming outward supplies are taxable).
Exemptions are available for GTA services in notification 12/2017-CT(R) , please do have a look.