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    <title>ANY OUTWARD FREIGHT BY GTA OR CARGO WILL ATTRACT RCM 9(3)</title>
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    <description>Outward freight by a Goods Transport Agency is subject to reverse charge under section 9(3), making the recipient liable to pay tax, and the tax paid under reverse charge is eligible as input tax credit. Where a carrier or courier charges GST on its invoice, the supplier remains liable for tax and the recipient may claim the GST charged as input tax credit.</description>
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      <description>Outward freight by a Goods Transport Agency is subject to reverse charge under section 9(3), making the recipient liable to pay tax, and the tax paid under reverse charge is eligible as input tax credit. Where a carrier or courier charges GST on its invoice, the supplier remains liable for tax and the recipient may claim the GST charged as input tax credit.</description>
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