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Freight service tax

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Querist : Anonymous

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Querist : Anonymous (Querist)
25 May 2013 Is school running under society is liable to pay service taxon freight for transportation of stones for the building of school

16 June 2013 GTA will be applicable to you..but is it GTA service..

1)Service Tax only when consignment note issued. Simple transport of goods service (without issue of consignment note) is not a GTA service and hence not liable to pay service tax.

2)Person liable to freight is liable to pay service tax on GTA if he is body corporate, factory, registered dealer under Central excise, society, cooperative society, partnership firm (registered or not).

Thanks && regards
Ganesh babu k

13 July 2013 If the transporter is liable for ST then he will charge from you and the school can adjust the same against the ST collected by the school against the fees collected from the students.


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