exempted under GST Act

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My client is a C & F Agent. He take trailer from unregistered transporter for lifting container from his client for export purposes. My client is a private Limited Company. Pl. Clarify whether the service is taxable or exempted under GST Act
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Exempted..... As RCM on any inward supply from URD is deferred to 30/9/19 (Notification 22/2018 CT (r)))

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