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    <title>2019 (10) TMI 668 - AUTHORITY FOR ADVANCE RULING, RAJASTHAN</title>
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    <description>The Authority held that the applicant, a registered Goods Transport Agency (GTA) service provider offering transport services for motor vehicles, is not exempt from paying Goods and Services Tax (GST). The applicant must restrict input tax credit based on the proportion attributable to taxable supplies, in accordance with Section 17(2) of the GST Act and Rule 42 of the CGST Rules, 2017.</description>
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      <description>The Authority held that the applicant, a registered Goods Transport Agency (GTA) service provider offering transport services for motor vehicles, is not exempt from paying Goods and Services Tax (GST). The applicant must restrict input tax credit based on the proportion attributable to taxable supplies, in accordance with Section 17(2) of the GST Act and Rule 42 of the CGST Rules, 2017.</description>
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