Summary: Whether transhipment charges attract RCM depends on the service provider's status. If the service is provided by a Goods Transport Agency (GTA) and they haven't opted for the 12% forward charge, you may be liable under RCM. However, most general logistics and transhipment handling services are provided under the Forward Charge Mechanism, meaning the service provider charges and collects the GST. Please check your vendor's invoice to see if GST has already been levied.