RCM on freight paid for paddy straw

[KARAN VERMA]

Sir, whether RCM applicable on freight paid for paddy straw ?

AI Summary

Reverse charge mechanism applies to freight for paddy straw because it is not covered by agricultural transport exemption.
RCM applies to freight for paddy straw because paddy straw (husk) is a product distinct from rice and results from milling, making it processed rather than primary agricultural produce; therefore transport of paddy straw does not qualify for the agricultural-produce transportation exemption and freight supplied by a goods transport agency attracts tax liability under the reverse charge mechanism.