GTA
This query is : Resolved
01 October 2010
Dear all,
How can i calculate service tax under GTA, we are under service receiver category.
From some customers we had collected the delivery charges. for some customers we are not collected the delivery charges, but we have paid the transport charges for transporters.
I would like to know, shall i adjusted the delivery charges from receipt and payments? and that the balance amount only we have to pay the service tax?
I request you to all, kindly clarify about the above.
Advance thanks for your valuable reply.
Uma
How can i calculate service tax under GTA, we are under service receiver category.
From some customers we had collected the delivery charges. for some customers we are not collected the delivery charges, but we have paid the transport charges for transporters.
I would like to know, shall i adjusted the delivery charges from receipt and payments? and that the balance amount only we have to pay the service tax?
I request you to all, kindly clarify about the above.
Advance thanks for your valuable reply.
Uma
Madhukar N Hiregange
(Expert)
04 October 2010
Only on amounts payable to the GTA [ transporter would you be liable. What delivery cahrges you collect has nothign to do with the liability under ST.
Dilip Darji
(Expert)
04 October 2010
GTA is payable on 75 % of the Value charged by Transporter.
Again Service Tax on GTA is to be paid on 75 % of an amount paid to Service provider i.e Transporter. Service Tax of GTA to be paid only after you pay to Transporter. The amount paid by you to the Transporter can also include Delivery Charges.In some of the cases, Transporter might have charged Delivery Chages. In the caes, where Tranporter had not charged Delivery Charges, for the recent past deliveries, Transporter Can charge Delivery Chages, in the Current bills, subject to the agreement with the Transporte. Service Tax on such delivery chages to be paid by you, only after you make payment to Transporter towards such delivery charges.
Regarding recovery of Delivery Charges from your customer, it has nothing to do with the payment of Service Tax. Only thing is that it is a reimbursement of what you have spent. You cannot recover more than what you have spent. You need to mention ""reimursement of Delivery Charges.",
Again Service Tax on GTA is to be paid on 75 % of an amount paid to Service provider i.e Transporter. Service Tax of GTA to be paid only after you pay to Transporter. The amount paid by you to the Transporter can also include Delivery Charges.In some of the cases, Transporter might have charged Delivery Chages. In the caes, where Tranporter had not charged Delivery Charges, for the recent past deliveries, Transporter Can charge Delivery Chages, in the Current bills, subject to the agreement with the Transporte. Service Tax on such delivery chages to be paid by you, only after you make payment to Transporter towards such delivery charges.
Regarding recovery of Delivery Charges from your customer, it has nothing to do with the payment of Service Tax. Only thing is that it is a reimbursement of what you have spent. You cannot recover more than what you have spent. You need to mention ""reimursement of Delivery Charges.",
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