Taxation of GTA and Security services

CA Monika Motta , Last updated: 09 April 2019  
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Introduction: The recipient of the services from GTA for transportation of goods is required to discharge tax liability under RCM in terms of section 9(3) of CGST Act, 2017 (hereinafter referred to as Act). Whether such liability needs to be discharged as CGST/SGST or IGST? It depends on the locatio

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CA Monika Motta
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