Levy of GST — The applicant is engaged in business of cotton seed oil cake popularly called as 'Khal'. The cotton seed oil cake is not exempted under the GST Act in general and is also not covered under Notification No.12/2017 (as amended from time to time). Thus being recipient of GTA services the applicant is liable to pay tax under Reverse Charge Mechanism. — Sanjay Kumar Jain, In Re… [2019] 14 TAXLOK.COM 072 (AAR-Rajasthan)