Pankaj Rawat
(GST Practitioner)
(55052 Points)
Replied 11 August 2019
1. Yes , .... yes if the freight being shown in bill will the GST applicable. (As composit supply)
But if you issue a separate bill for freight then it's exempted in terms of Notification 12/2017 CT (r) (Not adviseable to do so , because your principal business is not of transportation)
2. As per Notification 13/2017 CT (R ) , RCM is applicable when Transportation services is provided by GTA ( GTA is one who issue bilty or GR) So other than GTA providing transportation services by road is expempted