I am a Petrol pump owner registered under GST as a normal taxpayer. I pay tank lorry freight for transportation of Diesel and Petrol to Goods carrier agency. My quarry:- 1. Am I liable to pay RCM on transportation charges? 2. Can I claim refund of this RCM because all my sales are exempt? 3. Is this RCM paid is not refundable?

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 (diesel or petrol). There is no specific exemption for transportation of non gst goods.

You cannot claim refund of tha above amount, it will be treated as part of cost.