RCM on Freight Services: Know How to Correctly Apply CGST, SGST, or IGST as per S. 12(8) of IGST Act

An article explains how to correctly apply CGST (Central GST), SGST (State GST), or IGST (Integrated GST) on freight services under the Reverse Charge Mechanism (RCM), as per Section 5 of the IGST Act. The explanation likely details the conditions under which RCM is applicable to freight services and clarifies the rules for determining whether CGST/SGST or IGST should be levied based on the location of the supplier and the recipient of services.