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Service of transportation of goods by road

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(Querist)
23 September 2017 as the service of transportation of goods by road is exempted service now the question is that when a business man paid transportation charge to other than GTA more than Rs. 5000 in a day, whether here Provision of reverse charge is applicable for the service receiver or not ?
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
23 September 2017 Such services are exempted hence reverse charge not applicable even payment exceed 5000.
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