7/11/2023 0 Comments Gta 5 22 december 2016 issues![]() ![]() It is the duty of the GTA to ascertain, in each case, the person liable to pay freight as per the agreement, check if such person is covered under specified category and accordingly mention the person liable to pay service tax in C/N as per law. Practical Issue: As mentioned in Para 2.2, the consignment note should indicate that whether consignor, consignee or the GTA shall be paying service tax on the consignment.
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