rcm for onion transport

[giri gattupalli]

respected sir,

one of my clint is a gst registered regular dealer dealing in onions which are gst exempted goods.he purchases onions (whin in state) and pay transport charge to lorry about amounting to rs 30,000 thousands and above.whether he is liable to pay gst in reverse change mechanism if yes at which rate. please discuss with considering that onions are exempted goods under gst .

thanking you

AI Summary

GTA services exemption: transport of unprocessed agricultural produce by road is exempt, but exempt goods are not automatically covered.
Transportation of unprocessed agricultural produce by road is specifically exempt from GST, and the GTA-specific exemption applies to listed agricultural items such as onions; mere exemption of the goods does not automatically exempt GTA services, so exempt goods not listed (for example aqua feed) are not covered by that GTA exemption.