GOODS TRANSPORTING AGENCY SERVICE reverse charge
This query is : Resolved
05 December 2016
one of my client is proprietor of goods transporting agency. they providing service to partnership firm. so service reciver is partnership firm. in this case . my client have any tax liability?
06 December 2016
If your client is providing GTA service to partnership firm, under reverse charge mechanism, partnership firm is liability to pays service tax on the service rendered by them.
As per notification no. 30 (2012)-ST entry no. (ii): following persons are liable to pay freight is
1. any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
2. 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;
3. any co-operative society established by or under any law;
4. any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made there under;
5. any body corporate established, by or under any law ( COMPANY); or
6. any partnership firm whether registered or not under any law including association of persons (AOP);
As per notification no. 30 (2012)-ST entry no. (ii): following persons are liable to pay freight is
1. any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
2. 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;
3. any co-operative society established by or under any law;
4. any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made there under;
5. any body corporate established, by or under any law ( COMPANY); or
6. any partnership firm whether registered or not under any law including association of persons (AOP);
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