If freight charges are included in the purchase invoice of supplier and you are paying total amount to your supplier than, no GST is required to be paid on reverse charge. This freight charge will be added to the cost of purchase of the material.
If transporter is raising separate invoice on you and you are paying transport charges directly to transporter, then GST to be paid under RCM and you will be able to take ITC (credit) of GST paid against it.
If freight charges are included in the purchase invoice of supplier and you are paying total amount to your supplier than, no GST is required to be paid on reverse charge. This freight charge will be added to the cost of purchase of the material.
If transporter is raising separate invoice on you and you are paying transport charges directly to transporter, then GST to be paid under RCM and you will be able to take ITC (credit) of GST paid against it.
Aggarwal Sarawagi and Co
New Delhi
CA
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O P Bagla & Co LLP
New Delhi
CA Inter
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