A sole proprietorship firm in Delhi sending taxfree books to various states on freight paid basis. Do he has to take GST number.
GST on Freight
R.P. GUpta
Sole proprietorship must register for GST to pay tax on freight for tax-free book shipments across states. A sole proprietorship firm in Delhi is sending tax-free books to various states on a freight-paid basis and inquires if a GST number is necessary. The response clarifies that either the consignor or consignee must pay GST on freight, making registration mandatory for the deposit of GST on freight. (AI Summary)