TaxTMI 
TaxTMI 
Unit located in Punjab is receiving goods from Rajasthan, the freight paid by unit in Punjab, and reverse charge under gst . Whether Igst need to be paid or cgst and sgst.
REVERSE CHARGE GTA FROM OUTSIDE STATE
25 Jan 2019 
5 Replies 
3241 Views Asked by
Place of supply determines IGST or CGST+SGST under reverse charge for GTA freight; recipient must pay tax accordingly.
Reverse-charge freight to a Goods Transport Agency is taxable to the recipient based on the place of supply: intrastate provision attracts CGST and SGST, while interstate provision (e.g., service by an out of state GTA or supported by an out of state consignment note) attracts IGST; recipient is treated as the person liable and GST provisions apply accordingly. (AI Summary)
Reverse-charge freight to a Goods Transport Agency is taxable to the recipient based on the place of supply: intrastate provision attracts CGST and SGST, while interstate provision (e.g., service by an out of state GTA or supported by an out of state consignment note) attracts IGST; recipient is treated as the person liable and GST provisions apply accordingly. (AI Summary)