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.
Yes, Toll tax receipt is enclosed by the transportor with bill.
Exempt supply SAC 9967
vide Notification No.12/2017 -Central Tax (Rate) dated 28th June, 2017 (serial no 23).
Pay RCM on the Freight charges only.
please give supporting reference for payment of GST only on freight part.
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