Question15:A regd. person of Delhi State made purchases from U.P. and towards freight charges paid to the Transporter who is also belongs to U.P. under which head to be deposited RCM by the regd. person of Delhi state, CGST & 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 Delhi and Location of Supplier according to above specified statement in section 9(3) is also Delhi.

Thus according to above discussion You will charge CGST and SGST in Reverse charge Invoice.(REPLY dt. 20/02/2018)