Gta service

If the consignor or consignee of goods is :-

(a)any factory registered under or governed by the Factories Act, 1948 (63 of 1948);
(b) any society registered under the Societies Registration Act, 1860 (21 of 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 (1 of 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 service tax shall be consignor or consignee who pays or is liable to pay freight either himself or thru his agent.

If none of the consignor or consignee falls in the aforesaid categories, the person liable to pay service tax will be the GTA itself.

There is no change in the provisions of GTA before and after 01.07.2012