Service tax on case of gta

 

actually the co is paying freight to GTA  regularly on the agricultural goods (like fruits)  which are imported from usa and supply to different parts of india. It also provides cold chain facility. normally the co will be liable to pay service tax as per reverse charge. Is there any exeptions to such company.

is there any exemptions for freight paid to GTA for transport of agricultural product.

 

 

yes, good transport service provided by GTA in relation to Transport of fruits, vegetables, eggs or milk by road (as exempt under notification 33/2004-ST dated 3-12-2004) ,through goods carriage is not liable to pay service tax....as GTA does not shows service tax in invoice/consignment note company is also not liable to pay service tax.

Originally posted by : kiran chhabhaiya
	yes, good transport service provided by GTA in relation to Transport of fruits, vegetables, eggs or milk by road (as exempt under notification 33/2004-ST dated 3-12-2004) ,through goods carriage is not liable to pay service tax....as GTA does not shows service tax in invoice/consignment note company is also not liable to pay service tax.

firstly thank u very much for ur response

2ndly if the GTA charges service tax on invoice then is there any liability of company to pay service tax to central govt?