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GST liablity under GTA

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(Querist)
12 January 2023 one Transport company provide Transport service to another Transport company
that 2nd Transport company provide the service to Shipping company, the shipping company issue the consignment note. in this situation who is liable to pay GST under GTA.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
12 January 2023 Second transport company should issue consignment note and shipping company should pay GST under RCM.

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