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Gta

Shivani (AUDIT MANAGER) (29 Points)

13 March 2013

Respected Sir,

I m studying in CA final now. and i have one doubt aboubt service tax related to goods transport agency service.

Suppose i m service receiver and i receive goods without consignment note. whether i should liable to pay service tax or not?

As per my knowledge if consignment note is not issued then no service tax liability to service receiver.

So please sir give me your expert views regarding my query.

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3 Replies

vishwam (article trainee) (82 Points)
Replied 13 March 2013

Hi madam

Yes,If consignment note is not issued then there will be no liability to pay ST For consignee,but as a GTA it should issue a consignment note.

Manoj Agarwal (Service Tax Consultant Rourkela ServiceTaxExpert@yahoo.com) (3456 Points)
Replied 13 March 2013

Hi shivani,

As per Rule 4B of Service Tax Rules, 1994, issue of consignment note is madatory by GTA.

SAYED MUJEEB (ACCOUNTANT) (101 Points)
Replied 14 March 2013

Negative List Service relating to transportation of goods

The following services provided in relation to transportation of goods are specified in the negative list of services:-

by road except the services of
- (i) a goods transportation agency; or
- (ii) a courier agency
by aircraft or vessel from a place outside India up to the customs station of clearance in India; or
by inland waterways.

So from point number 1(ii) it can be concluded that all road transport where goods transport agency is not involved ,then services are covered under Negative List.

Example of transportation of goods comes under negative list:

1. A truck owner transporting goods directly without involvement of Goods of Goods transport agency.

2. A manufacturer Transporting goods to there dealer through their own transportation.

3. Transportation on bullock cart, tonga, rickshaw, thela etc – no tax

4. Farmers transporting goods of fellow farmers after