RCM on Freight Charges paid on Organic Manure

Hi experts...
As per Notification No.12/2017 of CGST act,the Services provided by GTA for transportation of Organic Manure is Exempted.We are dealing with Both Charging of GST rate @ 5 % on Sale of Organic Manure(Branded) and Exempted (Unbranded).Whether RCM on Freight charges for Sale of Organic Manure @ 5 % is applicable or it is Exempted as per Notification No.12/2017.
Please help in this regard...
Replies (2)
Quick Summary
This discussion seeks clarification on whether Reverse Charge Mechanism (RCM) applies to freight charges for transporting organic manure when the manure itself is subject to a 5% GST. While the transportation of organic manure by a Goods Transport Agency is generally exempted under Notification No. 12/2017 of the CGST Act, there's uncertainty about this exemption applying to taxable supplies under RCM. The user's CA has denied the transportation exemption in this specific scenario.

Services provided by a goods transport agency, by way of transport in a goods carriage of organic manure is exempted vide Notification no 12-CGST.

BUT MY CA DENY FOR TRANSPORTATION EXEMPTION ON TAXABLE SUPPLY UNDER RCM (ORGANIC MANURE WHICH WE ARE SUPPLYING WITH 5% GST). 

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details
Company
15 October 2026
Senior Accountant

Continental Belting Pvt Ltd

Mumbai

B.Com

View Details
Company
ARTICLESHIP 08 October 2026
ARTICLE TRAINEE

S.B.G. & CO. CHARTERED ACCOUNTANTS

New Delhi

CA Inter

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
30 October 2026
Asst Manager Accounts

Goodwin Pumps India Pvt Ltd

Chengalpattu

CA Inter

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
13 October 2026
Accountant

Zerdi & Co. Chartered Accountants

Pune

B.Com

View Details