No rcm on individual
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
07 October 2015
Dear experts,
Why no rcm on individual in respect of freight,
Plz reply
Why no rcm on individual in respect of freight,
Plz reply
07 October 2015
Individual may not be paying freight frequently and having any person to help him to remit service tax.
07 October 2015
Dear ...
As per notification 30/2012 dated 20th June, 2012
following person will be liable to Services on GTA Services ...
(ii) provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight 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;
Therefore in your case individual is not covered under service tax as receiptant of GTA services
Dear ...
As per notification 30/2012 dated 20th June, 2012
following person will be liable to Services on GTA Services ...
(ii) provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight 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;
Therefore in your case individual is not covered under service tax as receiptant of GTA services
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