RCM. Reverse charge tax

If Transport Service provider is registered under GST and submitted declaration as prescribed in GST provisions then only he can collect GST in his Invoice on Fright Charges either @ 12% or @ 5%, else we have to pay GST under reverse charge and no need to pay GST to service provider.

Originally posted by : Rajendra Prasad
	If Transport Service provider is registered under GST and submitted declaration as prescribed in GST provisions then only he can collect GST in his Invoice on Fright Charges either @ 12% or @ 5%, else we have to pay GST under reverse charge and no need to pay GST to service provider.

Reverse charge is not applicable to freight charges. Except GTA and who gives LR with builty..