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RCM on GTA Services

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..... Sir, Our Client is dealing in exempted product, via notification no. 2/2017 dt 28.06.2017 , Raw material used in produce are agricultural commodity. My Question is Whether RCM is applicable on outward transportation, and also in other services ? - Reply By Rajagopalan Ranganathan - The Reply = Sir, Vide sl. No. 21 of Notification No.12/2017-C.T. (Rate) dated 28.6.2017 as amended .....

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..... Heading 9965 or Heading 9967: - Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of a .....

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..... ll such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments .....

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..... . are chargeable to 'nil' rate of tax. - Reply By KASTURI SETHI - The Reply = I am also of the same view. No need of further elaboration as opined by Sh. Ranganathan, Sir. - RCM on GTA Services - Query Started By: - Arif Kathiria Dated:- 31-12-2020 Goods and Services Tax - GST - Got 2 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion .....

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..... Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax .....

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