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GST on Freight

158 views 5 replies

sujit naha

accountant

355 Points Joined June 2014

1) Recipient and Transporter are same State i.e. West Bengal

2) Recipient Purchased Materials from Kanpur. UP

3) Through Same Transporter whose office and GST Registration in West bengal

Question : What is the RCM will apply on Freight Bill ???

IGST or CGST & SGST

pls reply ... thanks

Replies (5)

KRISSHNAN KP

4215 Points Joined February 2018

Cgst and sgst

Shivam RC

Student

23688 Points Joined November 2017

Is it a GTA Services or normal Transportation Services ???

Hemal Makwana

Designation

771 Points Joined June 2020

Cgst and sgst will be levied... if service provider is GTA.

KRISSHNAN KP

4215 Points Joined February 2018

Yes it is hold good

Pankaj Rawat

GST Practitioner

55067 Points Joined June 2017

As per Section 12(8) :
POS will be if Recepeint is registered and if Recepeint is Un-registered then POS is where the goods handed over for transportation.

So in your case The Recepeint is registered it's hardly matter whether whether goods are being transported from out of state the POS is Recepeint place Hence CGST/SGST is applicable.