Section 15(2)(b) of the Central Goods and Services Tax (CGST) Act.

Any amount that the supplier is liable to pay in relation to such supply but which has been incurred by the recipient of the supply and not included in the price actually paid or payable for the goods or services or both is includible in value – section 15(2)(b) of CGST Act.

5%
The rate of GST applicable is 5% (without input tax credit or 12% (with input tax credit). Where a GTA does not opt to pay tax on a forward charge, the liability to pay GST automatically transfers to the recipient of service. The applicable rate of GST under reverse charge will be 5%

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