Rcm on freight by composition dealer

Rule 5(1)(d) of the CGST Rules, specifies that a composition dealer shall pay tax under sub-section (3) or sub-section (4) of section 9 on inward supply of goods or services or both.

Sec. 10(1) of the CGST Act, also says that, “…but subject to the provisions of sub-sections (3) and (4) of section 9…” This means that while complying with one statutory provision, another provision relating to the subject-matter also must be complied with.

So, this means that RCM tax shall be paid by composition dealer as well.

GTA RCM falls under 9(3) as notified supply even if GTA is unregistered.

At what rate GST to be paid by composition dealer on RCM?