Applicant Must Pay GST via Reverse Charge for Cotton Seed Oil Cake Transport Services; Not Exempt Under GST Act.

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Full Text of the Document

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....Levy of GST - GTA service - the cotton seed oil cake is not exempted under the GST Act in general and is also not covered under Notification No. 12/2017, thus being recipient of GTA services the applicant is liable to pay tax under Reverse Charge Mechanism....