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    <title>RCM applicable on rice husk shifting contractor</title>
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    <description>Reverse charge depends on whether the supplier is a Goods Transport Agency that issues a consignment note; absence of a consignment note means the supplier is not a GTA and services by individual transporters fall under the exempt entry, so reverse charge will not apply. Loading and unloading charges are classified with GTA services, and registration depends on the transporter&#039;s turnover-based threshold.</description>
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      <title>RCM applicable on rice husk shifting contractor</title>
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      <description>Reverse charge depends on whether the supplier is a Goods Transport Agency that issues a consignment note; absence of a consignment note means the supplier is not a GTA and services by individual transporters fall under the exempt entry, so reverse charge will not apply. Loading and unloading charges are classified with GTA services, and registration depends on the transporter&#039;s turnover-based threshold.</description>
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