GST on Freight

[R.P. GUpta]

We are dealing only exempted Education books.
We send books on freight paid basis to the customer and we charge the freight from the customer in the invoice raised by us. Will GST be applicable because freight is taxable service in reverse mechanism.

[Rajagopalan Ranganathan]

Sir,

Since you are despatching education books on 'freight paid' basis you have to pay GST on reverse charge basis @ 5% without input tax credit.

[R.P. GUpta]

Thanks for the reply. GST on freight is already included in the freight bill received from the transporter. DO I need to deposit 5% GST again which is already paid to the transporter and I am not claiming it. . If yes then on BOOKS I need not have any GST number but to deposit freight I need to take GST number.

[KASTURI SETHI]

GST cannot be charged twice.