Gst under RCM on GTA

Can a regd dealer liable to pay gst on transport under RCM, claim exemption on transport charges upto 1500/- per consignment, in terms of Notification no. 12/2017
??
Replies (1)
yes. under RCM only the liability to pay the taxes would be shifted on to the receiver. there is no restriction on the receiver to avail the exemption

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