reverse charge

suspended till 31-03-2018

Under sec 9 (3) RCM on freight is liable to GST by the specified receiver ( if regd in GST payable by receiver of service)

This concept is to be understood well as there is an exemption for transportation by road OTHER THAN BY GOODS TRANSPORT AGENT OR COURIER. If services from the truck operator or owner may not be liable at all. 

Some commodities exempted and upto Rs. 750/ per consignment exemption is also available.

Important is for the GST regd person ITC credit can be availed after paying the GST on RCM basis. 

Agreed

GST is payable on freight u/s 9(3) irrestpective of amount.