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Gta (service tax)

CA Mohit Garg (CS Student) (212 Points)

13 December 2013  

If a person running his own truck and on request of consigner (company) he print the consignment note & issued the same to it,

If a person running his own truck and he not issued the consignment note to (company) and in his invoice he mention date of providing service and location (from - to).

And if payment is made by consignor, than whether he falls in the definatition of GTA and whether compoany is required to pay service tax on reverse charge bsasis.

Or GTA are those transporter who operate throgh agency like golden temple etc.


 3 Replies

Replied 13 December 2013

i cant understand your question.....

CA Mohit Garg (CS Student) (212 Points)
Replied 14 December 2013

My question is who is covered in the defination of GTA as per servicev tax.

1. Any transporter

2. Only those transporter who are working in agency are covered but those who are running their own truck are not covered.


Rohit Aggarwal (ACA Bcom (H) MBA MCom)   (470 Points)
Replied 15 December 2013

Hello Mr. Mohit

 Basically a GTA is recognised when a transporter issues a 'consignment note' by whatever name called to the consignor.

There is no thumb rule for declaring a transporter whether or not he is covered in GTA or not if he dont issue consignment note. In such cases the definnition is modified from case to case.

Further, GTA is never supposed to pay Service Tax and the person making payment of freight to GTA, whether consignor or consignee, is liable to make payment of Service Tax under Reverse Charge Mechanism.


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