<p style="text-align:justify"><span style="font-size:14px"><span style="color:#34495e">RCM under section 9(3) is applicable for GTA and not for transport of goods. Where the vehicle is taken on rent or lease , it will be supply of service under 9966 or 9973 and supply of service will be taxable under RCM under section 9(4).</span></span></p>