Question: What should be the rate of tax on freight services for payment to be made by registered person under RCM? In case Reverse charge supplies are taken inter State, will tax to be paid under reverse charge attract IGST or we have to pay CGST and SGST in all cases?
Answer: Rate of GST to be paid under reverse charge mechanism by a person is 5%.
In case the supplier is located in the State which is different from the State of the recipient and the liability to be discharged under GST is under reverse charge, the recipient is then required to pay IGST on such supply as the place of supply and location of supplier are in two different States.
 and whether CGST+SGST or IGST is payable based on inter-state or intra-state supply.){kind=link}