Question16: A regd. person of Delhi State made purchases from U.P. and towards freight charges paid to the Transporter who is also a regd. person and having GSTIN in U.P. Under which head RCM to be deposited by the regd. person(Purchaser) of Delhi state, CGST & SGST or IGST ' kindly clarify accordingly.

Answer The transporter has choice to pay tax if the transporter is paying tax then the location of supplier will be UP and place of supply will be Delhi so it will attract IGST But if the Delhi party is paying tax then it will attract SGST and CGST (REPLY dt.21/02/2018)