Gta service

Dear Experts / Professionals,

One of my friends having engaged in running a business for Transportation of Goods Service as he explained, without having any trucks, he got bookings from Company/Firm/Individual etc. for providing transportation of goods services from Cosigner to consignee or direct by an individual. He will be issue GR also, he got trucks and driver from X (Ind/Comp/Firm) to supply of such services. He pay truck owner for his freight as he charged separately and also he paid to drivers/fuels etc. 

 

An example below :

Booking Amount : Rs.50,000/-(Receivable from service receiver either he is a company/firm/individual)

Paid to Truck Owners/Driver/Fuels = Rs.45,000/-

Differenciate of booking & paid to truck/driver/fuels are his Income.(Rs.50K - Rs.45K)

 

My Question are :

1 Is this service are convered under GTA ?

2. How much service tax will be charge ?

3. Who will be liable to pay service tax (service provider or receiver) ?

4. He paid to Truck owner/drivers/fuels - which types of expenses he can booked in his books of accounts.

 

And fillaly what will be in GST ?

 

Please give me your valuable suggestion/reply.

 

Thanking you,

Bablu Kumar Jha

 

 

Replies (2)

1. in this case first from the co. you have contract for supply of goods-  co. will pay the gst on reverse charge basis. in individual/ unregistered person case you have to pay gst

2 hired labour charges can be treated as wages paid

3. truck hired for transportation og goods to gta is an exempt service. no gst would be charged and no question of ITC

 

Thanks you so much Preeti.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
12 October 2026
Chartered Accountant - Internal Audit

HKC | Chartered Accountants & Business Advisors

Ludhiana

CA

View Details
Company
08 October 2026
Account Executive

Elite Taxation

New Delhi

CA Foundation

View Details
Company
06 October 2026
Assistant Manager - Audit and Compliance

Ravi K Jain & Co

Noida

Others

View Details
Company
ARTICLESHIP 07 October 2026
Article Trainee/ CMA Trainee

RMA And Associates LLP

New Delhi

CA Inter

View Details
Company
30 September 2026
Senior Accounts Executive

Codeboard Technology

Chennai

MBA

View Details
Company
ARTICLESHIP 22 October 2026
Articleship intern

Srinath Manikanta

Hyderabad

CA Inter

View Details
Company
14 October 2026
GST & TDS ASSISTANT

AGGARWAL SANJAY & ASSOCIATES

New Delhi

B.Com

View Details
Company
12 October 2026
AUDIT , ACCOUNTS AND TAXATION

KDSS

New Delhi

B.Com

View Details