GTAs can opt for 12% GST with full ITC or stick with 5% GST without ITC; declare annually.

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Full Text of the Document

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....Changes in GST - Goods Transport Agency Service (GTA) - Allowed option of 12% GST with full ITC under forward charge. 5% GST with no ITC will also continue - However, the GTA has to give an option at the beginning of financial year....