If A Registered person Doing Catering Services. he choose 5% GST rate without ITC. Suppose Any Registered GTA has provided Services to him. On that Services he have to make a payment on RCM. Whether he is Eligible to take That RCM as input tax credit?
No the ITC would not be eligible even thing tax is paid under RCM for the GTA service availed as rate of 5% to be charged with the condition saying without availing ITC
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