Reverse charge

Please clear about reverse charge on freight is applicable or not. if not then notification of Gst is what for reverse charge..
Replies (1)

RCM applicable u/s 9(3) of the CGST Act, if the transporter is a Goods Transport Agency (GTA). GTA can be either registered or unregistered.

If the transporter is not a GTA, means does not issue any lorry receipt, like unorganized sector individual truck owners, then GST is exempt.

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