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    <title>2019 (8) TMI 1277 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
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    <description>AAR held that cotton seed oil cake transportation is subject to GST under reverse charge mechanism. Unlike milk and food grains which are exempted from GST including their transportation through Notification No. 12/2017, cotton seed oil cake lacks such exemption. As recipient of goods transport agency services for cotton seed oil cake transportation, the applicant must pay GST under reverse charge mechanism provisions.</description>
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      <description>AAR held that cotton seed oil cake transportation is subject to GST under reverse charge mechanism. Unlike milk and food grains which are exempted from GST including their transportation through Notification No. 12/2017, cotton seed oil cake lacks such exemption. As recipient of goods transport agency services for cotton seed oil cake transportation, the applicant must pay GST under reverse charge mechanism provisions.</description>
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