LORRY FREIGHT RCM

This discussion clarifies the applicability of the Goods and Services Tax (GST) Reverse Charge Mechanism (RCM) for lorry freight payments. Specifically, it addresses situations where a transport business, authorised by Ultra Tech Cement, charges 12% GST on their services. The key point is that RCM generally doesn't apply when GST is already being charged at 12%. However, if lorry freight expenses are paid to unregistered persons or to a Goods Transport Agency (GTA) that doesn't charge 12% GST on the bill, RCM may still be applicable.