if transporter is register on gst and he never charge gst on builty so he can take input tax credit and rcm applicable for him and he can take itc on rcm?
mr prakash if transporter not charge any gst in his bill, then he is not eligible for any input tax credit. also the the service recepeint is liable for gst under RCM on tranport charges above RS. 750/-and avail credit of tax payment as ITC in next month... i hope u r doubt is clear.
Even a transporter is registered in GST he is exempted to collect GST from registered recipient of goods. Instead recipient is supposed to pay GST on freight on RCM basis. If recipient is urd then transporter has to charge GST in consignment.
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