Service tax

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vivek gupta (Querist)
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13 June 2013 I have purchased goods from the vendor and the supplier has charged transportation charges on the supply of goods.
Will this transport charges come under Reverse charge or supplier will charge transportation charges on it.
Please reply in detail

Rupesh Jain

Rupesh Jain (Expert)
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13 June 2013 yes you have to pay reverse charges as you have purchases goods

Ganeshbabu K

Ganeshbabu K (Expert)
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13 June 2013 Please go with below provisions servicetax on transport of goods by road:-

1)Service by way of transportation of goods by road is in negative list – except services of Goods Transport Agency (GTA) and Courier Agency.

In short amount paid to local transporters with out consignment is not a GTA service and service tax is not requred to pay in such cases.

2)No service tax if consignment note not issued. Simple transport Bill is not ‘consignment note’

So do refer whether "supplier" transported goods with consigment note"

If yes..again you see as below..

1)who is responsible for payment of fieght as per payment terms..if supplier liable you dont liable to discharge GTA.

Thanks & regards
Ganesh babu k

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