CA Student
15932 Points
Posted on 19 June 2019
RCM tax will be paid by the person who is paying the freight and not the person who is receiving the goods.
Explanation to N.N. 13/2017-CT(R), dt. 28.06.17, mentions that, "The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification."