My Client is running Petrol pump and paid freight to truck owner for transport of diesel and petrol which are out of GST. In this case reverse charge is applicable or not?

Reply— Provision of reverse charge is applicable where a registered person receiving services from a goods transport agency. The registered person is required to pay tax under reverse charge mechanism it does not matter whether the goods which are being transported are taxable or exempted.   

Yes, taxpayer needs to pay tax under reverse charge for transportation of non GST goods. There is no specific exemption for transportation of non GST goods.

Services provided by a goods transport agency, by way of transport in a goods carriage of -

a) agricultural produce;

(b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;

(c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty;

(d) milk, salt and food grain including flour, pulses and rice;

(e) Organic manure;

(f) newspaper or magazines registered with the Registrar of Newspapers;

(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or

(h) defence or military equipments.

are exempted under S.No.21 of Noti. No.12/2017-CT (Rate)] Dated: 28.06.2017

If you are not covered in above category, you will be liable to pay tax under reverse charge.