RCM ON FREIGHT

this is applicable only thru Transport companies;

Notification no.2/2017 CTR gives exemption for service provided by GTA, by way of transport in goods carriage of -

(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees (rs.1500/-)

(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty (rs.750/-) ;