RCM LIABILITY ON FREIGHT PAID FOR TRANSPORATION OF EXEMPTD GOODS - Goods and Services Tax - GST

A wholesale traders is purchasing Coconut Dry (Exempted Goods) from Andhra Pradesh and paying freight to transporter for movement of Exempted Goods. He is showing the freight amount separately in Profit and Loss ac by name Freight On exempted Goods . My Query is : whether he is liable for payment of RCM u/s 9(3) of CGST Act on freight payment for movement of Exempted Goods.