Service tax on gta


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Querist : Anonymous

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Querist : Anonymous (Querist)
23 March 2015 Dear expert,
i have taken GTA service but transport company has not charged ST in the bulty, plz tell me who is liable to pay ST and how much.


please clarify.

23 March 2015 You have to pay service tax under reverse charge mechanism at 12.36% on 25% of transport charges if you are not an individual(not a dealer of excise-able goods).

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 March 2015 Respected sir
i have paid 25% ST on Gta under reverse charges. can i take cenvat credit of this 25% amount paid under reverse charges

24 March 2015 This being an Input Service, the cenvat credit of this service is also available.

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Querist : Anonymous

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Querist : Anonymous (Querist)
24 March 2015 Respected sir
i had paid rs. 12000 to transport company on the behalf of the debtors. in the debtors bill, i have also charged 12000 as freight outward. in this condition who is liable to claim this 25% ST under RCM,

24 March 2015 If you are paying any out put service tax on this you can claim it.


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