Apr 18, 2024
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Under the new GST Act, the liability or payment of GST still with consignee or consignor?

Reverse charge mechanism has been provided in GST law for GTA and the recipient of GTA service ( he may be consignor or consignee) is required to pay GST. Notification No 13/2017-Central tax (rate) may be referred to.

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gtagst-lawgta-servicereverse-charge-mechanismnotification-no-13-2017-central-tax--rate-