One of my client is doing a business of cattle feed and paid transportation charges on freight. Please advise me if he is liable to pay reverse charge on freight or not

Reply—The GST taxability of transport charges depends on the mode of transport and the bundling of supply. If the said transport is by way of Road (other than GTA) or offered as a bundled supply qualifying as a composite supply then there may not be any liability to tax on this transport charges and hence RCM may not apply since the principal supply is tax exempted goods viz., cattle feed.

Further, in the case of transport by road by a GTA, the said service will be taxable and recipient of service is liable to pay tax under reverse charge.