Packing and Unpacking services

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As per notification No.3/2022 C.Tax rate , it is learnt that Transport supporting services are kept under heading No.9967 , (Loading, unloading ,packing ,unpacking , warehousing ) and their rate is 18%
my query in this regard is - Is this services is under RCM or FCM or both. Please guide
Replies (1)
FCM only.


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