First point, an unregistered person who is engaged in interstate supply has to compulsory take registration. Ask your supplier to take registration (section 24 of CGST Act, 2017).
Second, as per section 5(4) IGST Act, 2017 you have to pay tax under RCM on all goods at 18%. A single invoice cannot be raised for taxable and non-taxable supplies.
Again on transportation charges pay tax under RCM at 5%.
chatCommentsThe URD Supplier despatched the supplies during Jun 2017 (Pre GST Regime). The items are 1) Natural Honey and 2) Beeswax. Both were VAT Exempted during VAT Regime. However the supplies reached the Registered Purchaser during Jul 2017 (Post GST). So, will the RCM Still Apply ? - Basheer PMRCM was applicable earlier too under Service Tax. On tranport RCM needs to applied. Other items are since exempted, no need to pay tax. - Pulkit SharmaThanks Sir - Basheer PM