GST when goods are Supplied with in India on FOR (Materiel + Freight) Basis

[Rohit Bhura]

We supply goods to Various Industries in India. In Some Case Even the Freight is paid by us (Consigner) to GTA i.e. Transport Company/Truck Owners and all Consignees are Pvt Ltd / Ltd. Consignee Release the Material & Freight directly to our bank Account.
Now who will pay GST on Freight & how should we invoice for our Material.
what is the Consignee is Located in J&K

Rohit Bhura

AI Summary

GST on freight: recipient liable under reverse charge when consignee bears freight; show freight separately on invoice.
GST on road freight is a GTA service; where consignee bears freight it must be paid by the consignee under the reverse charge mechanism and shown separately on the invoice. If consignor pays the GTA for a paid shipment, the consignor must pay GST. The GTA low-rate provision disallows input tax credit for the payer of freight, and direct hiring of a truck owner still attracts GST; no separate freight arises only when the owner's vehicle is used.