Reverse charge on freight inward gat

if a supply is being made from Rajasthan to UP on which freight inward is to be paid by the recipient of goods

will he pay IGST or cost/sgst on the freight amount under RCM.

Replies (2)
Quick Summary
This discussion clarifies the applicability of IGST versus SGST/CGST on freight inward charges when goods are supplied from Rajasthan to Uttar Pradesh. If the recipient of the goods is registered in UP and is liable to pay the freight, IGST will apply. This is based on Section 12(8) of the IGST Act, which determines the Place of Supply (POS) for transportation services.

Is the Transporter GTA or normal transporter ???
As per Section 12(8) of IGST Act
Services by way of transportation of goods, including by mail or courier If recipient is registered than location of such person, otherwise location at which such goods are handed over for their transportation
Hence if the Recepeint is registered POS is UP , therefore IGST will be applicable.

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