Reverse charge on goods transported by individuals & gta

This query is : Resolved

Guest

Guest (Querist)

12 August 2013 In Transport of goods by road, Is goods received by a dealer of goods has to pay service tax in the new negative list applicability from 01.07.2012.
1. if the transporter is a GTA
2. If the transporter is individual transporter and not the GTA.

Kindly explain the above with an example.

Thanking you

RENGARAJ R.K

RENGARAJ R.K (Expert)
Follow

12 August 2013 It is clear for service provider in 1) & 2) but service recipient's status is mentioned as dealer. You must specify the dealer's business entity like, individual, firm, company, factory registered under excise/vat/factories act etc.,

Any how, the reply is 1) The transporter is GTA and receiver is specified person. Here only service recipient is liable to pay.
2) When GTA is individual, if he is not issuing consignment note, according to the definition and rules, liability does not arise.

Message likes : 1 times

Ganeshbabu K

Ganeshbabu K (Expert)
Follow

12 August 2013 Service tax under reversecharge is not payable by the receiver of goods..it is payable by person responsible for payment of frieght..

however if individual is responsible for payment of frieght GTA is liable to pay service tax under reversecharge

Message likes : 1 times

You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now

Summarize this with AI

ChatGPT Perplexity Claude Google AI Grok

Similar Resolved Queries

Unanswered Queries

Popular
Recent

Trending Online Classes

Direct Tax Laws & International Taxation May 26,Sept 26 & Jan 27

CA Arvind Tuli

Enroll Now
Audit Fast Track Recorded Batch For May 26,Sept 26 & Jan 27

CA Aarti Lahoti

Enroll Now
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English

CA Bhanwar Borana & CA Shubham Keswani

Enroll Now

view all classess

Meet our CAclubindia PRO Members

Dhananjay Singh

Hmr Babu

Mikilesh Shah

CA Jyoti Singh

Phani

Subscribe Now

Reverse charge on goods transported by individuals & gta

Similar Resolved Queries

Trending Online Classes

Meet our CAclubindia PRO Members

Quick Links

Browse by Category

Latest Job Openings

GST CONSULTANT

Manager- Finance and Compliance

CA Final

GST CONSULTANCY

Accountant

Article Assistant