Provisions related to GTA in GST and IT Act

CA Rahul Mittal , Last updated: 10 May 2023  
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We are here discussing the provisions relating to Goods Transport Agency in Goods and Services Tax and Income Tax. 1. What is the Goods Transport Agency? As per Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017, Goods transport agency means any person who provides service in re

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CA Rahul Mittal
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