In case of GTA services, the person who is liable to pay freight is considered as the service recipient. Recipient of GTA service is liable to pay RCM on such freight. Accordingly RCM is payable under CGST, SGST or IGST head.
source https://www.caclubindia.com/articles/composite-supply-vs-rcm-vs-transaction-value-47579.asp
source https://www.caclubindia.com/articles/composite-supply-vs-rcm-vs-transaction-value-47579.asp
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