Gta - regarding


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Querist : Anonymous

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Querist : Anonymous (Querist)
18 July 2013 We are manufacturing company. We purchase some material paid freight charge & Sales also paid freight Charges in our scope & Collect Freight Recovery some customer. Which one attract Service Tax. We have lot confusion regarding GTA Service Tax. Kindly advice who is responsible to pay service tax.

Regards,

Mano

18 July 2013 If transportation is done with consignment note then only it is GTA service and service tax is applicable..

in rest of cases service tax not applicable as said in negative list.

Please note mere transportation of goods with a transport bill is not a GTA service and gta service tax not applicable in such cases

Thanks & regards
Ganesh babu k


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