Easy Office
LCI Learning

Goods transprot agency

This query is : Resolved 

21 June 2013 Please suggest the below declaration is mandatorily to be mentioned on each bill of freight LRs. This is applicable to all bills post 30/6/2012


“CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.”

Pl help

21 June 2013 75% abatement is allowed without any conditions for GTA service. So, in my opinion, the declaration mentioned in your query is not mandatory.

21 June 2013 It is mandatory to quote in invoice like that..
Please note below,

1)Tax payable on 25% of value if Cenvat credit has not been availed by service provider.

2)Hence, it is necessary to obtain certificate from the service provider (GTA) that he has not availed any Cenvat credit.

4)Otherwise, service tax will be payable on 100% of the value.Entire tax is payable by service receiver.

Please note for your reference

5)Person liable to pay freight for transportation of goods, located in taxable territory, shall be the person who receives the service.

6)If such person is located in non-taxable territory, the provider of service shall be liable to pay service tax.

Thanks & regards
Ganesh babu k




24 June 2013 Thanks for your Quick reply,

Instead of mentioning the declaration on each transporter bill that he has not availed cenvat credit. Can we take one time declaration from each transporter . is it valid in law

24 June 2013 Thanks for your Quick reply,

Instead of mentioning the declaration on each transporter bill that he has not availed cenvat credit. Can we take one time declaration from each transporter . is it valid in law

24 June 2013 Yes..it will be okay..




Thanks & regards
Ganesh babu k

24 June 2013 Yes..it will be okay..

you can take a certificate from him that he is not availing cenvat credit

what i said is generally GTA is mentioning in invoices..however you may take certificate from them it will be suffice

Thanks & regards
Ganesh babu k



You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

CAclubindia's WhatsApp Groups Link


Similar Resolved Queries


loading


Unanswered Queries