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    <title>Option for GTA Services in GST</title>
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    <description>GTA services must be taxed under either a forward charge or reverse charge regime; the provider must elect the forward-charge option at the start of a financial year and apply it to all GTA supplies for that year, and parallel or hybrid application of both methods across transactions is not permitted. Reverse charge applies when the recipient is a notified person who is liable to pay tax.</description>
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      <title>Option for GTA Services in GST</title>
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      <description>GTA services must be taxed under either a forward charge or reverse charge regime; the provider must elect the forward-charge option at the start of a financial year and apply it to all GTA supplies for that year, and parallel or hybrid application of both methods across transactions is not permitted. Reverse charge applies when the recipient is a notified person who is liable to pay tax.</description>
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      <law>GST</law>
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