Question 30: We have
paid freight on the purchase of goods from Rajasthan and we have registered in
Gujarat, now the freight charged on the goods will have to pay the GST under RCM,
in which head we have to pay GST (CGST and SGST or IGST')
Answer Section 9(3) relating to Reverse charge provides that all the
provisions of this Act shall apply to such recipient as if he is the person
liable for paying the tax in relation to the supply of such goods or services or
both.
Classification of transaction as Intra-state or Inter state depends on Location
of Supplier and Place of Supply. In this transaction Place of Supply according
to Section 12 (8) of IGST Act i.e. Place of Registered recipient i.e Gujarat and
Location of Supplier according to above specified statement in section 9(3) i.e.
of person liable to pay freight is also Gujarat.
Thus according to above provisions, you will deposit CGST and SGST on Reverse
charge.
IGST will become payable on GTA service if tax is being paid on forward charge
basis on inter-state basis by the supplier of service. Whenever tax is being
paid on reverse charge basis it will always be on intra-state basis i.e. CGST
and SGST would be paid. (reply dt. 05/12/2018)