Gta

This query is : Resolved

Ravi Prasad (Querist)
Follow

14 December 2012 Dear all,

A truck dealer, paying transportation charges for transporting the new vehicles for the dealers premises by road.
Whether the dealer need to pay GTA for the said transaction?

Thanking you.

@VaibhavJ

@VaibhavJ (Expert)
Follow

14 December 2012 Hi

In case of GTA service tax is to be paid by the consigner or consignee .

where the consignor or the consignee is,—

(a) 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;

So here in this case since dealer is paying Transporatation charges is required to pay ST.

Thanks//Vaibhav
Revert for more clarity.
Click thank button to convey your appreciation.

Ravi Prasad

Ravi Prasad (Querist)
Follow

14 December 2012 In the above case, when the dealer is not having any invoice/consignment note for the transportation charges paid, whether answer remains the same or?

Tahnks

@VaibhavJ

@VaibhavJ (Expert)
Follow

14 December 2012 Hi

As per rule he is liable to pay ST, so even though he doesnt have invoice/challan on the basis of expenses booked under transport charges he is required to pay ST.

Since if any ST audit is undertaken, he may be compelled to pay ST along with int/penalaty.

Thanks//vaibhav

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now