GST under RCM Payable on transportation Charges of cotton seed oil cake

In re M/s Sanjay Kumar Jain (GST AAR Rajasthan)

The applicant uses service of GTA for transportation purpose, hence the applicant is recipient of service and concerned GTA is service provider. Being recipient of services the applicant is liable to pay GST as per the provisions mentioned in the above said Notification.

Further, during the personal hearing the applicant submitted that since the transportation of food grains, milk and agricultural produce are exempted from GST similarly cattl

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