Gst rcm liability on toll tax paid to transporator

CA Puneet Gupta (-) (69 Points)

14 December 2018  

I have purchase some material from delhi, my factory location is in UP. Freight Charges of Rs. 20000/- and Toll Tax of Rs. 5000/- has been charged by the transportor which is separately shown in invoice.

My question is whether I am required to pay GST under RCM on only freight charges of Rs. 20000/- or on Rs. 25000/- (i.e. including Toll Tax amount).

Please give your suggestion with supporting section.

Thanks in advance.