Sir
I have purchase rice kani which is exempted item. Whether I am required to pay reverse charge tax on freight paid to GTA for purchase of rice kani.
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It is my understanding that 'rice kani' is nothing but broken rice, which is still known & used as 'rice' (i.e. food grain) in common parlance.
And if so, exemption from GST against GTA services can be claimed under Serial no. 21 (d) of Notification No. 12/2017- Central Tax (Rate) as amended till date.
These are ex facie views of mine and the same should not be construed as professional advice / suggestion.
It is exempt. RCM is not applicable.