AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
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
GST on freight: either consignor or consignee bears liability, making GST registration necessary to remit freight tax. Applicability of GST on freight arises where a sole proprietorship dispatches tax-exempt books interstate on a freight-paid basis; either consignor or consignee is liable to account for and remit GST on the freight, and that liability makes registration mandatory for depositing the freight-related GST. (AI Summary)
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