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    <title>Place of supply for GTA transactor and payment of RCM</title>
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    <description>For GTA services the place of supply is the location of the registered recipient; where goods are transported wholly within one State and the recipient is registered in that State, the supply is intra state and, when tax is payable under the reverse charge mechanism, the liability should be discharged as CGST and SGST rather than IGST, notwithstanding that the transporter may be registered in another State.</description>
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      <description>For GTA services the place of supply is the location of the registered recipient; where goods are transported wholly within one State and the recipient is registered in that State, the supply is intra state and, when tax is payable under the reverse charge mechanism, the liability should be discharged as CGST and SGST rather than IGST, notwithstanding that the transporter may be registered in another State.</description>
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