Regarding RCM on freight payment by receiver and such payment already deducted by the sellor

Hi, everyone

My query is as below in the form example:-

Mr. A buys goods for resale who is registered in Uttarkhand from Mr. B who is registered in Punjab of Rs. 500000 (plus IGST). Mr. B subtracts Rs.8000 showing as (Freight to be Paid) from the Total Value of Bill which is the final amount to be paid by Mr. A. Then B hires a GTA for transport of such goods on a charge of Rs.17000 showing in the top of the invoice as Freight paid Rs.9000 & Freight to be Paid Rs.8000. Now when the goods are received Mr. A pays that Freight Rs. 8000 to the GTA.

Now my question is whether Freight charges here are covered under RCM in case of Mr A being a registered dealer, if GST is not charged by GTA on Rs.8000/-, inspite of the fact that same is required to be adjusted from Freight which has already deducted from the balance of Mr. B as a creditor. In short ultimately the seller has paid the total freight charges. Mr B is deducting the liability of payment and on the other hand asking Mr.A to pay freight for such difference.

Moreover, as we know RCM applies more than a expense of Rs.5000/- in case of GTA too.

Please give your suggestions
Thanks