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Tax payment

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14 March 2019 Ours is a Proprietorship firm transporting sand to a Limited company. No consignment note is issued. Receiving amount on kilometer bases. Whether such service is liable for Service Tax ? If yes, who is liable to pay Tax i.e. company or contractee and the rate of tax?
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CA Anita Bhadra

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CA Anita Bhadra (Expert)
14 March 2019 In terms of Notification no. 12/2017-Central Tax (Rate) dated 28.06.2017 (Sr.no.18), services by way of transportation of goods (Heading 9965) by road are exempt from GST
except the services of—

goods transportation agency;& courier Agency

Under GST laws, the definition of Goods Transport Agency is provided in clause (ze) of notification no.12/2017-Central Tax (Rate) dated 28.06.2017.

(ze) “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;

In my view , Since your firm is not issuing consignment Note , Its exempted from GST
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