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Reverse Charge Mechanism under GST now applies to Goods Transport Agencies not paying IGST at 12% or CGST/SGST at 6%.

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Full Text of the Document

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....GST - Reverse Charge Mechanism (RCM) in the case of GTA - Now RCM will be applicable where the GTA has not paid the IGST @12% (or CGST / SGST @6%) only - See notification as amended....

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