AAR: 5% GST Payable On GTA Services Availed For Transporting Cotton Seed - (21 Oct 2022)
GOODS AND SERVICES TAX
Authority of Advance Ruling, Punjab has held that the 5% GST is chargeable on goods transport agency services availed by the applicant for transporting cotton seed provided that the input tax credit charged on goods and services to supply the service has not been taken, else 12% GST is applicable.
Tags : AUTHORITY OF ADVANCE RULING INPUT TAX CREDIT GOODS AND SERVICES
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