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GST on Freight Inward

13 July 2017

Please suggest the GST impact on Freight Charges paid on Inward(purchase of material), purchaser dealing in "Nil rated," goods and proprietorship. Is reverse charge applicable???

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bhavinshah (chartered accountant) (57 Points)
Replied 28 July 2017

Service Tax Exemptions to be continued in GST as decided by GST Council

Serial no 76

Services provided by a goods transport agency, by way of transport in a goods carriage of,-
(a) agricultural produce;
(b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
(c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;
(d) milk, salt and food grain including flour, pulses and rice;

(e) organic manure;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
(h) defence or military equipment’s;