sir asper the provisions of gta service under gst . specified persons should pay gst under rcm to the govt for taking transportation service from gta .I have one doubt in case specified person not registered in gst .then who will pay tax ?,it's exempt or taxable?
The recipient if he s body corporate who avail the GTA service from the individual & HuF has to pay GST ujder RCM. if GST registration not obtained the same need to be obtained for the purpose of GST discharging under RCM
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