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    <title>Reverse Charge on GTA</title>
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    <description>Where a proprietorship has one unit registered under central excise and another unregistered, the registered unit may be treated as liable to discharge service tax under the reverse charge mechanism for GTA freight and may claim cenvat credit; alternatively, if the unregistered unit pays freight, the transporter or the consignor/consignee may be liable under the reverse charge rules.</description>
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      <description>Where a proprietorship has one unit registered under central excise and another unregistered, the registered unit may be treated as liable to discharge service tax under the reverse charge mechanism for GTA freight and may claim cenvat credit; alternatively, if the unregistered unit pays freight, the transporter or the consignor/consignee may be liable under the reverse charge rules.</description>
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      <law>Service Tax</law>
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