Ajeesh R S Nair (CMA) (36 Points)
10 July 2015Hi all,
My client is transporting Gypsum (used to manufacture fertiliser) from one state to another. He is transporting/dealing only one product (ie, Gypsum).
Can any one please tell me the Service tax implication of such activity.
Thanks in advance.
Kuldipsinh Jadeja
(Job)
(357 Points)
Replied 10 July 2015
As per rule 2(1)(d) of Service Tax Rules, 1994, for GTA service tax would be paid by the person who pays or is liable to pay the freight. However, if the freight is paid (either himself or through his agent) by an individual/proprietorship firm or HUF then the service tax thereon shall be paid by the GTA itself.
karan jit singh
(Consultant)
(1299 Points)
Replied 12 July 2015
| Originally posted by : Ajeesh R S Nair | ||
 |
Hi all, My client is transporting Gypsum (used to manufacture fertiliser) from one state to another. He is transporting/dealing only one product (ie, Gypsum). Can any one please tell me the Service tax implication of such activity. Thanks in advance. |
 |
NO ISSUES. SERVICE PROVIDER NEED to pay ST. give them certificate so that they will deduct on abated value
Arif Ali
(Apt Co Advisory)
(1230 Points)
Replied 12 July 2015
Mr Ajish,
If your client is as Individual/HUF, then GTA will pay the service tax on that.
But if your cleint is other than Individual OR Individual/Proprietorship firm but registered under Factory Act/ Central Excise Act, then it will be liable to pay service tax under RCM
Master GSTR-9 and 9C with India's First Unique Live Course with Live practical training
CAclubindia
