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    <title>GST under RCM</title>
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    <description>Reverse Charge Mechanism applies to GTA services supplied to defence canteens, placing the GST payment obligation on the service recipients; if the GTA supplies trucks exclusively to those canteens and the canteens discharge the GST under RCM, the GTA need not obtain GST registration for those supplies, subject to assessment of any other activities or turnover that may independently mandate registration.</description>
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      <description>Reverse Charge Mechanism applies to GTA services supplied to defence canteens, placing the GST payment obligation on the service recipients; if the GTA supplies trucks exclusively to those canteens and the canteens discharge the GST under RCM, the GTA need not obtain GST registration for those supplies, subject to assessment of any other activities or turnover that may independently mandate registration.</description>
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