Classification of service provided by Truck owner to GTA and their taxation under GST
This query is : Resolved
SUNIL SULTANIA
(Querist)
21 July 2022
Case -1
GST on Discount Received from Cement Manufacturer, Goods and Services Tax - GST
Proprietorship business concern has been registered under GST Act and business of wholesales cement purchasing from cement manufacture. This proprietorship business concern received large amount discount from manufacture without effecting any GST is correct or wrong? If wrong who is liable for GST invoice of discount and payment of Tax?
Case-2
The assessee (Registered under GST - Main Business - Selling Cement) has provided his trucks (4 truck) to GTAs (No agreement exists) and earned freight on trip-by-trip basis.
The Assessee received NET amount from GTA after deduction for Cash paid to driver for trip expenses & diesel expenses from Total Agreed freight on distance basis.
Que. 1. What is the classification of this service & SAC ?
Que 2. Whether the amount of freight received after deduction from GTA is taxable ?
Que. How to declare in GST Return while filing by the assessee.
Case-3
In addition to above the assessee is also plying trucks for carrying goods to unregistered persons without issuing any documents.
Que.1. Whether amount of freight is taxable ?
Que.2 How to declare in GST Return while filing by the assessee.
Please provide answer with support of any order/ judgement etc
GST on Discount Received from Cement Manufacturer, Goods and Services Tax - GST
Proprietorship business concern has been registered under GST Act and business of wholesales cement purchasing from cement manufacture. This proprietorship business concern received large amount discount from manufacture without effecting any GST is correct or wrong? If wrong who is liable for GST invoice of discount and payment of Tax?
Case-2
The assessee (Registered under GST - Main Business - Selling Cement) has provided his trucks (4 truck) to GTAs (No agreement exists) and earned freight on trip-by-trip basis.
The Assessee received NET amount from GTA after deduction for Cash paid to driver for trip expenses & diesel expenses from Total Agreed freight on distance basis.
Que. 1. What is the classification of this service & SAC ?
Que 2. Whether the amount of freight received after deduction from GTA is taxable ?
Que. How to declare in GST Return while filing by the assessee.
Case-3
In addition to above the assessee is also plying trucks for carrying goods to unregistered persons without issuing any documents.
Que.1. Whether amount of freight is taxable ?
Que.2 How to declare in GST Return while filing by the assessee.
Please provide answer with support of any order/ judgement etc
CA R SEETHARAMAN
(Expert)
22 July 2022
Case 1.
Your manufacturer is responsible.
Discount might have been shown in the invoice given to you.
Case 2
Providing trucks to GTA is exempt from GST
Show it under exempt turnover.
Case 3.
GST not applicable on such freight charges.
Show it in exempt turnover.
Your manufacturer is responsible.
Discount might have been shown in the invoice given to you.
Case 2
Providing trucks to GTA is exempt from GST
Show it under exempt turnover.
Case 3.
GST not applicable on such freight charges.
Show it in exempt turnover.
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