Rcm applicable

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RCM paid on GTA is availbale for ITC. and if we received GTA from outside state below Rs 5000/- the RCM is applicable?

Replies (2)
RCM under GTA is specified provision under section 9(3). So there no threshold limit of rs. 5000..
But if the amount is below 750 then not liable for RCM..
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