https://www.taxtmi.com/forum/issue?id=115847 The reverse charge mechanism applies to the person who actually bears the freight cost; either consignor or consignee may be liable. In the given facts, a registered GTA clears consignments on behalf of a corporate consignor and the corporate body is treated as bearing the freight, so the RCM liability rests with the corporate payer rather than the clearing GTA. en-us Fri, 03 Jan 2020 16:52:44 +0530 Thu, 23 Jan 2025 15:54:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115847 The reverse charge mechanism applies to the person who actually bears the freight cost; either consignor or consignee may be liable. In the given facts, a registered GTA clears consignments on behalf of a corporate consignor and the corporate body is treated as bearing the freight, so the RCM liability rests with the corporate payer rather than the clearing GTA. Discussion-Forum GST Fri, 03 Jan 2020 16:52:44 +0530 https://www.taxtmi.com/forum/issue?id=115847