Service tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
09 September 2012
My question is in case consignment note is not issued by goods transport agency then whether it is compulsory for consignor or consignee ( who pay freight charges ) to pay service tax & if while making payment of service tax service tax registration no is compulsorily filled by consignor or consignee ( who pay freight ) ?
09 September 2012
The service of transportation of goods by road is taxable only if it is provided by a goods transport agency or provided by a courier agency.
transport of goods by GTA is also exempted in following cases :-
transport of fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;
• transport of goods where gross amount charged on a consignment transported in a single goods
carriage does not exceed one thousand five hundred rupees; or
• transport of goods where gross amount charged for transportation of all such goods for a single
consignee in the goods carriage does not exceed rupees seven hundred fifty.
"goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name. Since in this case no Consignment note is issued it is not a service provided by goods transport agency.
But, it is a service for delivery of goods from door-to-door it fall under courier agency service and taxable accordingly. RCM is not applicable.
"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
transport of goods by GTA is also exempted in following cases :-
transport of fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;
• transport of goods where gross amount charged on a consignment transported in a single goods
carriage does not exceed one thousand five hundred rupees; or
• transport of goods where gross amount charged for transportation of all such goods for a single
consignee in the goods carriage does not exceed rupees seven hundred fifty.
"goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name. Since in this case no Consignment note is issued it is not a service provided by goods transport agency.
But, it is a service for delivery of goods from door-to-door it fall under courier agency service and taxable accordingly. RCM is not applicable.
"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
Message likes :
1 times
10 September 2012
Even if the consignment note is not issued, the service receiver has to pay 25% of the freight amount valuing above Rs. 750/-.
Service provider(GTA) need not be a registered dealer for that.
Service provider(GTA) need not be a registered dealer for that.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Capital gain from sale of house property
- Current Account Opening for Sole Proprietorship with Udyam Certificate - Zero Turnover
- TDS on Purchase of Immovable Property by NRI from NRI
- INTEREST APPLICABLE ON ITC REVERSAL PORTION
- LC charges in relation to Asset purchased should be Capitalised ?
- Transporter Declaration form
- Copyright software
- Regarding TDS Applicability For Director Remuneration
- Before GSTAT- APL-02 Vs APL-04
- Annual return in Gst
- Opting our of sec 44AD
- GST Treatment of Insurance Commission for Existing GST Holder
- Cash gift by grand mother to her grand daughter
- Tax amount diff in Gstr1 and 3B in tax compare reports
- Tds on GST in connection with sale to public company
- Restoration of certificate of practice
- Regarding change in correspondence address in SSP portal
- No Compliences after incorporation
- USEFUL LIFE OF USED/SECOND HAND COMMERCIAL VEHICLES
- Claiming TDS deducted by builder on Hardship compensation and Corpus
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
CAclubindia
