watch_later 02/07/17

I am a registered GST Dealer in Karnataka. I received an invoice from an Unregistered Dealer (URD) from outside state through a logistic company. The Invoice contained two products which have GST @ NIL and Second is GST @ 18%. The freight charges are to be borne by me (buyer).My Query is

1) as the supplier invoice did not charge and GST, should i pay 18% GST for the second item under "Purchases from Unregistered Dealer"

2) The logistic company issued me a freight bill, where he mentioned GST on Freight Charges as 0% and also mentioned GST to be paid by the consignee. Should i pay the GST for the freight ?. At What rate, since the concerned invoice had products of two different GST Rates - NIL and 18%

1 Response | Latest response: 03/07/17 | Sort by Likes(thumb_up) Recent | GST Reply
watch_later 03/07/17

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%.

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