The reverse charge mechanism under sub-section (4) of section 9 of the CGST Act, 2017 and under sub-section (4) of section 5 of the so IGST Act, 2017 shall be suspended till 31.03.2018.
As per the above said GTA falls under CGST Act, 2017 section 9(3) so its cleared to pay rcm on gta.
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