Taxable or not

This discussion clarifies whether GST applies to transport charges levied by an Indian company (A LTD) on a non-resident company (B LTD) for goods moved from the US to Chennai. The consensus is that GST is chargeable under the Reverse Charge Mechanism (RCM). However, air freight charges from a non-taxable to a taxable area are currently exempt, while charges between two non-taxable areas are subject to GST under RCM.