Transportation goods by road
This query is : Resolved
13 December 2014
iam hiring 8 truks and provide service of transportation of goods by road,in this case iam called as a GTA, and iam liable for service tax.
16 December 2014
Notification number 30/2012 provides that in respect of services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is:
(a) any factory registered under or governed by the Factories Act, 1948
(b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons
the person liable to pay freight shall pay the service tax under reverse charge mechanism.
In all other cases the GTA shall be liable to pay the service tax.
(a) any factory registered under or governed by the Factories Act, 1948
(b) any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons
the person liable to pay freight shall pay the service tax under reverse charge mechanism.
In all other cases the GTA shall be liable to pay the service tax.
Message likes :
1 times
23 December 2014
thanks for your reply, my quiry is who is eligible to take benfit of negitive list relating to transportation of goods
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
- Unregistered suppliers utility
- Difference between Date of Payment and Date of Deduction?
- Tax Audit Applicability – Newly Formed Partnership Firm with Profit Below 6%/8%
- TDS CREDIT MISMATCHING
- Buy back of shares u/s69
- TDS AND ITR ISSUE
- RATE AND HSN CODE
- EMI ISSUE IN HOUSING LOAN OLD REGIME
- Same demand raised for original as well as rectification request return
- Sale of property held jointly with a non resident Indian
- The TDS balance for March 26 shows a mismatch between the books and the portal; what should be done
- CALCULATION OF DEFFERED TAX - OP BL IS DTL & CURRET IT DTA
- LLP audit under companies act
- Experienced CA recommendation from Kolkata for FNO return filing
- Interest Reporting in Form 168
- Sales of goods of amount Rs77 lakhs to a party
- Tax Demand of ₹4,650 for AY 2026-27
- Concept of Vendor and customner reconciliation
- Mistake in e-invoice identified after 24 hours
- EXPORT PAYMENT
Trending Online Classes
-
DT & Audit (Exam Oriented Fastrack Batch) - For May 26 Exams and onwards Full English
CA Bhanwar Borana & CA Shubham Keswani
Subscribe to Pro
Join an elite circle of professionals
CAclubindia
