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    <title>Appellant&#039;s Use of GTA Services from Exporter Under Reverse Charge Mechanism Questioned; Nepalese Billing Practices Examined.</title>
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    <description>GTA Service – reverse charge mechanism - is appellant receiving GTA services from exporter? - Just because the Nepalese suppliers had billed the appellants separately for transportation from Nepal border to factory premises alongwith other expenses, they do not become the agents of the appellants - AT</description>
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