is rcm payable on transportation of cotton seed? please provide legal backing if any for the same.
thank you in advance đ.
If Your Receiving Transportation Service From Goods Transport Agency Reverse Charge Mechanism Is Applicable. âGoods
Transport Agency means any person who provides service in
relation to transport of goods by road and issues consignment
note, by whatever name calledâ. Therefore, in the Service Tax
regime, issuance of Consignment Note (C/N) was integral and
mandatory requirement before any road transporter could be
brought within the ambit of GTA.
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