GST on Freight

[varsha jain]

Hello Sir, Mr X is purchasing Goods from Mr. A which is Shipped to Mr. Z. Mr X pays the Freight.The sale price Quoted to Mr. Z is inclusive of freight.

My Query is that

is Mr X liable to Pay RCM on Freight (Although he is Paying GST on Sale which is Inclusive of freight)

AI Summary

Reverse charge on freight: purchaser pays GST to transporter and claims credit; must charge GST on invoice including freight.
The purchaser is liable to pay GST under the reverse charge mechanism on freight paid to the transporter and may claim that tax as input credit; separately, when recovering freight from the consignee the purchaser must charge GST on the total invoice value (goods plus freight) at the rate applicable to the goods' HSN classification, thereby preventing double taxation.