RCM Rate on GTA Services

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15 January 2025  

Hello Sir

A Company is receiving GTA Services from a transporter services (Proprietor concern)

i).Can we pay at 5% GST on this service under RCM and can we take ITC

ii).if we pay 12% Can we take ITC

Also request you to advise would be it be different if the GTA services are recieved by a company or Partnership firm

Thanks