I have purchase some material from delhi, my factory location is in UP. Freight Charges of Rs. 20000/- and Toll Tax of Rs. 5000/- has been charged by the transportor which is separately shown in invoice.
My question is whether I am required to pay GST under RCM on only freight charges of Rs. 20000/- or on Rs. 25000/- (i.e. including Toll Tax amount).
Please give your suggestion with supporting section.
Thanks in advance.