S CUSTOM HOUSE AGENT (PVT LTD COMPANY) WHO PERFORMS JOB OF HIRING THE
TRUCKS AND SENDING TO THE EXPORTER'S WAREHOUSE FURTHER TO DOCKS AND TO
VESSEL SITE AND PAYING THE SAME TO THE TRANSPORTERS RESPECTIVELY AND
CHARGES FROM THE EXPORTERS WHETHER THE SAME AMT OR WITH SOME
PROFIT.WHETHER THE CUSTOM HOUSE AGENT HAS TO GET HIMSELF REGISTERED FOR
THE GTA SEPERATELY ALTHOUGH THE SAME IS REGISTED UNDER CUSTOM HOUSE
AGENT SERVICES.
FURTHER FOR THE PURPOSE OF THIS WHETHER THE CUSTOM HOUSE IS A GOODS
TRANSPORT AGENCY AS THE FREIGHT IS PAID ON BEHALF OF THE CLIENT.
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query pls hepl
Replies (1)
GTA service tax is to be paid by service receipent, here you have invited the troubles for your company by taking services on part of clients, as the private limited companies are entitled to pay service tax for GTA services recd.
Now u have two opetions in hand,
1. to pay the service tax on GTA , claim input credit, bill the same to client and charge service tax by taking registration.
2. pass on the same to buyer by direct endorsing the invoices, and ask buyer to pay direct to transporter. without touch of service tax on transporter part. here the service tax liability goes to ultimate buyer / exporter subject to his personal status.
rem once u register for GTA, u have to file two returns, one for services rendered, 2. for services recd
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