My client is a registered dealer in GST. He sold machine to customers in that bill he is collected GST only on machine.
but he supplies machine deliver to customer and he had paid transportation charges to unregistered dealer. Can he paid rcm on transportation charges or not, if yes what rate of tax on rcm [machinery rate of gst is 12%] and if rcm paid can i claim ITC?
05 April 2019
Your client need to charge the GST rate @12% on transportation charges too. Because as per GST Invoice rules, highest rate is applicable on related amounts (i.e.freight, packing etc).
05 April 2019
Dear Rupesh, Please have a look. If the freight is charged in the invoice with Goods then rate of supply is applicable. I know your point is valid. But read this article, if you have any doubts, I can send you the law words exactly. https://tallysolutions.com/gst/gst-on-freight/
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