Q. 275 Where the vendor is charging freight in Tax Invoice along with value of goods , Is RCM applicable in such cases also .

Ans. No, RCM will be applicable on freight charges as it is treated as composite supply where the value of supply of goods is principal supply and freight charges is ancillary in nature

Q. 274 Is Supply of fresh/ live fish through fish farming exempted vide NN 2/2017 . Will that make any difference if its done commercially by a firm . If its exempt do we need to take gst registration even if some supply is Inter State .

Ans. Yes, supply of live fish is exempted under Notification 2/2017. It is mandatory to get registered under CGST Act, 2017 for those who are dealing in inter -state taxable supply.

If your good self is providing inter-state taxable supply, then it is required to get registered under GST.

Q. 273 Guide on the above subject

Ans. It will be shown in table 8, 8c of GSTR-1