GST Update: GTAs and Motorcab Providers Can Choose Between Full ITC with 12% IGST or No ITC with 5% IGST.

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Full Text of the Document

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....GST - option given to GTA & transport of passengers by motorcab service providers to avail full ITC & discharge IGST @ 12% (6% CGST, 6% SGST) or not to avail ITC & discharge IGST @ 5% (2.5% CGST & 2.5 SGST) - With or without ITC - See Sr. no. 8, 9, 10 & 11 of the amended notification....