Transport of employees via bus

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Priyanka Agarwal (Querist)
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19 December 2017 The rate of tax is 5% without ITC. does this mean that the service provider has to charge 5% without claiming the ITC while discharging the tax to the govt, i.e, he has to make cash payment or does this mean that the service receiver is not eligible to claim ITC.

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Guest (Expert)

19 December 2017 It means service provider has to pay 5% without availing credit of input tax paid.

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