RCM to be paid for Loading & Transport Charges - GST Rate ??

This discussion clarifies the Goods and Services Tax (GST) rate applicable to loading and transport charges under the Reverse Charge Mechanism (RCM). It explains that typically, RCM is paid at 18% for transport services, with the option to claim Input Tax Credit (ITC) in the following month. However, if loading charges are billed as part of a composite supply by a Goods Transport Agency (GTA), the 5% rate may apply as the principal supply is the GTA service.