RCM FOR FREIGHT IN GST

if supplier is GTA then you have to pay tax on RCM basis

no rcm

he charge gst in invoice on total amt (90000+1500)

if he is register under GST his liability to charge GST & deposit to Govt.

& if he is not register then only you have pay gst on RCM

RCM- Freight. Trader charges90k for material + 1500 freight. Obviously the trader is required topya 1500 to the transporter.

In this situation the trader is required to pay RCM if transported through a GTA. If not GTA but a lorry/ operator then even he need not pay as transportation other than thru GTA or courier is exempt.

In this case there is no requirement for the reciver of goods to pay RCM as he doe snot pay the frieght to  the tramsporter but 91,500 to the trader. 

But this is composit supply then should not supplier to charge gst on freight as per goods rate?

Dear Members, 

Look at the below two cases and provide your opinion : 

1. In the case of Shreenath Mhaskoba Sakhar  Karkhana Ltd. Vs. Central Excise Pune, it was held that  Transportation charges paid to individual truck owners and not to any Goods Transport Agency will not attract Service tax. 

My query: When truck owner provides an invoice which has salient features of consignment note. why was this kept out of RCM under ST?

2.If we read the definition of GTA it says the transporter who issues consignment note by whatever name called is a GTA.

My query: Instead of the consignment note the transporter provides freight invoice without consignment note whether GST to be paid under RCM? Using the auto rickshaw for regular pickups and deliveries (Market Vehicle) will attract GST under RCM?

Under the above two scenarios under GST, does the liability will be imposed on the recipient of service to pay GST under RCM?