Details about carriage inward carriage outward and gta

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This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 February 2014 who will pay and who will collect st on carriage inward and carriage outward and gta services and who will be registered under reverse charge mechanism .And in st return who will have to be shown under reverse charge should

CA Siddhartha Bhardwaj

CA Siddhartha Bhardwaj (Expert)
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04 March 2014 1. Services provided by GTA is covered under reverse charge if the freight is paid by ANY of the following persons:

any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other
law for the time being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944)
or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons;
(iii) provided or agreed to be provided by way of sponsorship to anybody corporate or partnership
firm located in the taxable territory

2. If reverse charge is applicable, then the service recipient:
(a) Needs to get registered
(b) Needs to pay service tax under reverse charge
(c) Needs to file the service tax return.

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