if goods receiver pays the transportation charge and supplier party reimburse the transportation charge to recipient account.
whether such transportation charge applicable for RCM ?
RCM on transportation of goods should be paid by the person who pays freight to the transporter. Since in this case freight is paid by the recipient of goods to the transporter, he is the person liable to pay GST on RCM basis. It is immaterial if the freight charges are being reimbursed.
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