05 November 2022
Dear Expert, We operate a seeds, produce, and trading company that is exempt from the scope of the GST. We cover the costs of transporting the seeds both inward and outward. Are we entitled to receive an RCM exemption in this situation ??
07 November 2022
Sl. No. 21 of the Notification 12/2017-Central Tax (Rate) dated 28.06.2017. In terms of this notification, transportation of agricultural produce by a Goods Transporting Agency (“GTA”) is exempt from tax.