RCM on Freight

Hi Amit,
For a example,

1.See The place of supply & Place of delivery should be intra state means local state which you have taken GSTIN registered in local state then CGST & SGST is applicable on Freight.

2.The Place of delivery should be inter state means out of state but you have taken GSTIN registered in local state then IGST is applicable on Freight.

Registered supplier in Delhi. Transporter Registered in Gujarat and Delhi Both. Registered receiver of Goods in Gujarat. Goods moves from Delhi to Gujarat. however transporter Registered in Gujarat. Then Igst or Cgst/sgst.

Here POS is Gujarat and transporter is having GSTIN in Gujarat bzs The Goods consumed in Gujarat.

Hence,The Service receiver has to pay tax CGST & SGST under RCM.