the company manufacture of goods after supply to customer in GTA TRANSPORT FREIGHT charges paid by company
my question is service receiptant applicable or service provider applicable in gst rcm
GST shall be paid on reverse charge basis by the recipient.
The recipient of service will be the person who makes the payment of freight charges.
Here, the recipient is the company and it comes under specified category of persons as mentioned in Notification No. 13/2017- Central Tax (Rate), dt. 28.06.2017 for RCM u/s 9(3).
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