Rcm on freight

1)Location of supplier(GTA)-Mumbai

Place of supply-Mumbai(in case of transportation of goods POS is location of recipient if such recipient is registered. In this case recipient is the registered buyer in Mumbai)

Therefore, it will be treated as intra-state supply and thus CGST and SGST is applicable.

2)If Location of supplier(GTA)-Other than Mumbai

Place of supply-Mumbai(reason same as above)

Therefore, it will be treated as inter-state supply and thus IGST is applicable.

3) RCM on freight to be paid when GTA has provided service to you and give u a bill stating that tax to be paid under RCM and other conditions are also to be satisfied like issue of consignment note by GTA etc.