Transport multiple

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If supplier inter state and who pay a truck driver rs 7000/- for reached a another transporter and this charged a rs 10000 goods receiver,

how can pay in this case reverse charge because supplier cannot pay reverse charge, reverse charge pay only who received the goods
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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."


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