My friend is a dealer in animal feeds which is NIL rated supply.
He will buy from a manufacturer (intra-state) and hire a lorry (unregistered transporter) for transportation of feeds from the manufacturer location to his godown. The hire charges will be around Rs.10,000 to Rs.12,000 per trip.
So he needs to pay GST under RCM?
If yes, whether he can claim ITC and get a refund on ITC later?