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    <title>gst rate for gta and itc credit eligibility</title>
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    <description>The recipient of goods transport agency services is entitled to claim input tax credit on GST charged by the transporter whether the transporter applies a concessional single-rate or separate central and state GST components; a transporter who applies the concessional rate may be ineligible to claim ITC on its own inputs, but that supplier ineligibility does not restrict the recipient from availing credit.</description>
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      <title>gst rate for gta and itc credit eligibility</title>
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      <description>The recipient of goods transport agency services is entitled to claim input tax credit on GST charged by the transporter whether the transporter applies a concessional single-rate or separate central and state GST components; a transporter who applies the concessional rate may be ineligible to claim ITC on its own inputs, but that supplier ineligibility does not restrict the recipient from availing credit.</description>
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