RCM on freight on transportation of cotton seed

If Your Receiving Transportation Service From Goods Transport Agency Reverse Charge Mechanism Is Applicable. “Goods
Transport Agency means any person who provides service in
relation to transport of goods by road and issues consignment
note, by whatever name called”. Therefore, in the Service Tax
regime, issuance of Consignment Note (C/N) was integral and
mandatory requirement before any road transporter could be
brought within the ambit of GTA.

Sir, your reply is general, my query is relating to specific goods i.e. cotton seed.

The cotton seed oil cake is not exempted under the GST Act in general and is also not covered under Notification No. 12/2017 (as amended from time to time). Thus being recipient of GTA services the applicant is liable to pay tax under Reverse Charge Mechanism.

Yes cotton seed are attract RCM

But in service tax it was considered as agriculture produce, and there is no change in definition from service tax to gst for agricultural produce

Services relating to agriculture or agricultural produce that was specified in the negative list of services and was exempted from the payment of Service Tax under pre-GST regime but now it is taxable in the GST regime, the same is applicable in the case of Cotton Seed, also hence RCM is payable