Query on transportation of goods by road

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This query is : Resolved

Bajrang agarwal (Querist)

05 June 2014 We purchas cattle feed which is mostly agriculture produce or by product of it (eg mung chunni which is outer cover and seeds of mung दाल)
So do we need to pay service tax on GTA service

Amol S Joglekar

Amol S Joglekar (Expert)

05 June 2014 but who r "WE".....a corporate or individual. If corporate, then service tax is required to be paid on the transport charges

CS Vasudev Sharma

CS Vasudev Sharma (Expert)

05 June 2014 Yes, because you are paying GTA on behalf of the service provider.

Aashok Kumar Sharma

Aashok Kumar Sharma

(Expert)

19 July 2025 If "you" are a corporate or business entity, and the item (e.g., mung chunni) does not qualify as "agricultural produce", then: Service tax is applicable on the GTA service.
You (recipient) must pay it under reverse charge mechanism.
If, however, the product qualifies as “agricultural produce” and meets the criteria under Notification 25/2012-ST:Then GTA service is exempt, and no service tax is payable.

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