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Applicability of reverse charges under gta

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Querist : Anonymous

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Querist : Anonymous (Querist)
04 July 2016 Experts,

We have purchased stores and spares for factory use, vendor has charged vat thereon. He also charged freight charges. I want to know whether we have to pay service tax on such freight under reverse charge mechanism ? What is criteria for applicability ?

Note: we are already paying service tax of GTA under RCM. I want to know whether above mentioned transaction will fall under GTA ?

04 July 2016 The above transaction will not fall under RCM as the vendor is not GTA.


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