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GST on GTA Services and ITC on vehicles

July 21, 2020[2020] 117 taxmann.com 833 (Article)
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The levy of Service Tax on Road Transportation Service has always been a contentious issue. Not only the authors, but the CBIC Flyer No. 39 dated 01.01.2018 also says so. This article focuses on GST liability on road transportation services and availability of ITC therein.
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