reverse charge applicable on GTA service

Has to pay without availing ITC but  amount paid is eligible as Input tax credit.

Sir what is the difference between availing itc and eligilibal for input tax credit?? I think both are same because if we are eligible for input tax credit then we can avail itc.

Originally posted by : BN Murali
	as per new tax rate GST 5%paid on GTA not available as ITC

it is for GTA not for service 

recipient , service receipient claim for the same 

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