Gta - gst

IF HE GTA THEN HE CANNOT CHARGE THE GST ON FREIGHT. IN SUCH CASE THE SERVICE RECEIVER HAS TO CHARGE RCM.

A Goods Transport Agent has following Three Options or we may say three situations :

1. Providing Services to Specified Category Recipient – Applicability of Reverse Charge as per Notification No. 13/2017- Central Tax (Rate) Dt : 28.06.2017

2. Services to other than Specified Category Recipient – Forward Charge @ 5% without ITC – Rate of GST as per Notification No. 11/2017-Central Tax (Rate) Dt : 28th June, 2017

3. Forward Charging with ITC Availment – Forward Charge @ 12% availing ITC – Notification No. 20/2017 – Central Tax (Rate) dated 22ndAugust, 2017

So Yes GTA can charge 5% GST & recepient has to do RCM on the same .
As the Recepient will not get the ITC on same he can include GST charge by GTA in his Cost of freight