Gta

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Aarti

21 Points Posted on 07 June 2014

I have a few queries related to GTA liability

1) Does Any thing transported by road (by truck bulker container) will be covered under GTA.

2) I work in a manufacturing unit where raw material is supplied for preparing fininshed goods. the raw material supplier himself supply the raw material by road transportation by containers,bulkers , trucks while doing payment of transportation GTA will be paid or not. as he is a supplier he might have taken registration of business as a supplier does he required any registration under GTA as a supplier he is not a transport agent just for earning he has given transportation facility also by himself.

In short

3) Service tax on road freight liability (GTA) is of receiver does provider needs any registration, if he is not a transport agency he is a businessman a raw material supplier

Replies (2)

Harendra Kumar

Tax Advisor

1502 Points Posted on 07 June 2014

It is a taxable service from 2005 and also issued a notification in this regard 30/2012 dt. 01/07/2012, where in liability to pay service tax recipient i.e. Rs. 100 bill valued then service tax applicable Rs. 100 of Rs. 25% of 12.36% means Tax liability Rs. 3.09 only and it is mandatory for registration under GTA service. If you not got plz forward the same.

Manoj Agarwal

Service Tax Consultant Rourkela Service

2755 Points Posted on 07 June 2014

Everything transported by road is not leviable to service tax. The transportation of following goods are exempted:

agricultural produce;
foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages;
chemical fertilizer and oilcakes;
newspaper or magazines registered with the Registrar of Newspapers;
relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
defense or military equipments;

Your other part of query is not clear.