1

Tyagi Limited availed services of Jaipur Golden , (GTA) for transportation of goods by road from warehouse (Delhi) to its factory (Delhi) and paid freight of Rs. 2 ,40 ,000) Which of the following statement is true?

  • A

    If GTA pays tax @ 12% with ITC , then GTA is liable to pay tax

  • B

    If GTA pays tax @ 12% with ITC , then Tyagi Limited is liable to pay tax

  • C

    If GTA pays tax @ 5%without benefit of ITC , then GTA is liable to pay tax

  • D

    Irrespective of tax rate availed (i.e. with or without ITC)