Gst on freight

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GST is applicable on the service rendered by GTA on transportation of certain items on consignment basis.If we have hired a person who has a vehicle for transportation and we make monthly payments to him..then GST will not be applicable?

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If the transporter is not a GTA, means does not issue any lorry receipt like unorganized sector individual truck owners, then GST is exempt for both in and outside state sale.

- N.N. 12/2017-CT(R), dt. 28.06.17 & 09/2017-IT(R), dt. 28.06.17


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