14 August 2017
Transportation Services provided by Unregd. GTA to a Regd. Dealer shall attract provisions of Reverse Charge (GST @5% and ITC of such tax paid shall be available to Service Reciever) However, GST will not apply on transport of goods, where consideration charged for transportation of goods on a consignment transported in a single carriage is less than Rs 1500 or for a single consignee, is less than Rs 750.
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