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Deepak Gupta (CA Student) 14 November 2019
If the transporter is not a GTA, means does not issue any consignment note/lorry receipt like unorganized sector individual truck owners, then GST is exempt for both in and outside state sale.
Reference: N.N. 12/2017- CT(R), dt. 28.06.17 and 09/2017-IT(R), dt. 28.06.17