Transport of Goods by Rail and Transport of goods by Vessel (Ship). The GST Rate is 5% with ITC of input services. They can not take the ITC on Inputs and capital goods.
Doubts
01. If they purchase goods from Unregister dealer, should they pay GST under the RCM. Even though GST is paid under RCM, they can take the ITC on purchase.
02. In repairs works, both material and servie involve, can they take the input tax credit on these bills
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