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    <title>RCM on freight paid for Rice Kani</title>
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    <description>Freight paid to a Goods Transport Agency for carriage of rice kani (broken rice), treated as an exempt foodgrain, is covered by the exemption entry for GTA services and therefore does not attract GST under the Reverse Charge Mechanism; the advice is an ex facie, non binding view.</description>
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      <title>RCM on freight paid for Rice Kani</title>
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      <description>Freight paid to a Goods Transport Agency for carriage of rice kani (broken rice), treated as an exempt foodgrain, is covered by the exemption entry for GTA services and therefore does not attract GST under the Reverse Charge Mechanism; the advice is an ex facie, non binding view.</description>
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