Gta
This query is : Resolved
29 May 2012
Our client got a service from a private agency towards the goods carrying through railway transport. Whether the client is liable to pay service tax in GTA? Please provide some provisions or section whichever is applicable?
29 May 2012
As per NN 15/2012 ST dated 17.03.2012
(I) The taxable service-
provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, 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;
(II) the extent of service tax payable by the person who receives the service for the taxable services specified in (I) shall be 100%
Person who pays or is liable to pay freight either himself or through his agent for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.
Thus in case of transport of goods service, the consignor or consignee who is any of the aforesaid organized sector and also pays freight is required to deposit service tax.
(I) The taxable service-
provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, 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;
(II) the extent of service tax payable by the person who receives the service for the taxable services specified in (I) shall be 100%
Person who pays or is liable to pay freight either himself or through his agent for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification.
Thus in case of transport of goods service, the consignor or consignee who is any of the aforesaid organized sector and also pays freight is required to deposit service tax.
30 May 2012
Thanks for your valuable opinion. But the question is that whether GTA is applicable when goods are transported through railway transport i.e. Indian Railway...
30 May 2012
Dear Mr.Ramesh
Presently no service tax is applicable on railway transport.Please go through the below thread.https://www.indianexpress.com/news/railways-defers-service-tax-on-freight/929711/
Cheers
Presently no service tax is applicable on railway transport.Please go through the below thread.https://www.indianexpress.com/news/railways-defers-service-tax-on-freight/929711/
Cheers
30 May 2012
Dear Mr.Ramesh
Presently no service tax is applicable on railway transport.Please go through the below thread.https://www.indianexpress.com/news/railways-defers-service-tax-on-freight/929711/
Cheers
Presently no service tax is applicable on railway transport.Please go through the below thread.https://www.indianexpress.com/news/railways-defers-service-tax-on-freight/929711/
Cheers
30 May 2012
Agreed with mr. Saibal. Presently transport of goods by railway is not taxable.
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