RCM on frieght charges on goods sold

My query is we sell steel with GST invoice on ex-premises terms. Hence whatever freight charges/transportation applies on such goods, we include in sales invoice, at 18% GST, same as our goods GST rate. 

Whatever transportation charges we apply in sales invoice to customer, same are paid to transporter.

 

Question is do i need to pay RCM @ 5% on such transportation as i am already applying GST @ 18% on such charges in sales invoice to the customer?

Replies (4)

In case your transporter is GTA, you are liable to pay tax under RCM. However, you can avail ITC of the tax paid under RCM  in the same month itself.

No you don't need to charge rcm on transport charges applied on invoice

Sir the transporters are individual vehicle owners unregistered in GST. We apply transportation charges in sales invoice (at 18% GST) and pay them in cash with entry in cash voucher.

RCM on freight is only applicable to GTA.
GTA means the person who issues consignment note or lory receipts!
The given case is not GTA hence you are not liable to pay RCM.

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