Rcm apply on frieght paid

This discussion clarifies whether a registered dealer trading in exempted goods, such as cattle feed, is liable to pay GST under Reverse Charge Mechanism (RCM) on freight paid. While RCM generally applies to services from Goods Transport Agencies (GTA), it is noted that services for agricultural produce are exempt. However, cattle feed is not considered agricultural produce, making RCM applicable in this scenario, especially if the GTA issues consignment notes.