Reverse charge

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

26 June 2013 Dear Sir/Madam
I have a query. There is a reverse charge mechanism in case of "Goods Transported by Road". Is such reverse charge applicable to Courier Agency using service of goods transport agency.

regards
Mohit Kr. Pathak

Ganeshbabu K

Ganeshbabu K (Expert)
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26 June 2013 in my opinion reverse charge not applicable on payments made to courier agency,applicable to GTA service

However courier agency is a taxable service

Thanks & regards
Ganesh babu k

Ganeshbabu K

Ganeshbabu K (Expert)
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26 June 2013
Service by way of transportation of goods by road is in negative list – except services of Goods Transport Agency (GTA) and Courier Agency

"Goods Transport Agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. Simple transportation of goods (where consignment note is not required to be issued by law) is not a GTA service and hence exempt. Courier (includes 'express cargo service', angadia) is a separate taxable service and hence not a GTA service.

"Courier Agency" means any person engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilizing the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles.

Thanks & regards
Ganesh babu k

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