Reverse charges on service tax on gta service
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
26 August 2014
Hi
can any one confirm me about applicability of reverse charges mechanism on GTA service with effective date?
In a courier industry(Pvt Ltd)we hired vehicle from a transporter (proprietor)for our logistic purpose from fy.2009-10. Are we liable to pay the service tax as a recipient? If liable from which year we have to pay the service tax ?? please suggest, its very urgent
can any one confirm me about applicability of reverse charges mechanism on GTA service with effective date?
In a courier industry(Pvt Ltd)we hired vehicle from a transporter (proprietor)for our logistic purpose from fy.2009-10. Are we liable to pay the service tax as a recipient? If liable from which year we have to pay the service tax ?? please suggest, its very urgent
Annu Agarwal
(Expert)
26 August 2014
Reverse charge on GTA is applicable from 01.01.2005.
Service tax is payable under reverse charge in case of GTA if the person liable to pay freight is any one of the specified persons including a Body Corporate.
In your case service tax shall be paid by your company from F.Y 2009-2010.
Please ensure that your transporter is a GTA. As per Section 65(50b) gta means any person who provides services in relation to transport of goods by road and ISSUES consignment note,by whatever name called.so if your transporter is a GTA then only reverse charge shall be applicable otherwise not.
Service tax is payable under reverse charge in case of GTA if the person liable to pay freight is any one of the specified persons including a Body Corporate.
In your case service tax shall be paid by your company from F.Y 2009-2010.
Please ensure that your transporter is a GTA. As per Section 65(50b) gta means any person who provides services in relation to transport of goods by road and ISSUES consignment note,by whatever name called.so if your transporter is a GTA then only reverse charge shall be applicable otherwise not.
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