gst on transportation

Details are provided in the attached file

Recipient (if falling under liable to pay the tax on reverse charge) will pay the GST @ 5% of transportation charge in case of transportation of goods by road. No abatement has been prescribed in GST rate. The person paying the tax will pay it through cash account and is not permissible to pay by credit account. However, the person paying the tax is eligible to take credit of such tax paid on behalf of GTA.