Dear sir,
I have paid freight to an unregistered transporter who have 2 trucks and have no any transport agency and doesn't issued any builty against freight. So will I pay RCM on Freight Charges ?
No, RCM u/s 9(3) will not be applicable in such case.
If the transporter is not a GTA, means does not issue any lorry receipt like unorganized sector individual truck owners, then GST is exempt for both in and outside state sale.
N.N. 12/2017- CT(R), dt. 28.06.17 and 09/2017-IT(R), dt. 28.06.17
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