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St on carriage inward

This query is : Resolved 
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(Querist)
12 June 2015 whether ST on carriage inward is payable as per reverse charge mechanism,if yes please give me the brief provision/Explanation.
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CA AnKiT BoHrA (AB)

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CA AnKiT BoHrA (AB) (Expert)
13 June 2015 Yes it is payable...

Gta is paid 30% on 14%...

It is payable by the person who is liable to pay fright

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