Input Credit regarding reverse charges

This discussion clarifies the Goods and Services Tax (GST) implications for freight charges under the reverse charge mechanism (RCM). Typically, the supplier pays GST, but under RCM, the recipient is liable. For services like those from Goods Transport Agencies (GTAs), the recipient can indeed claim Input Tax Credit (ITC) on the GST paid under RCM, provided the GTA charges 12% GST on their bill.