Service TAx GTA

Queries 571 views 3 replies

Can A GTA who is providing service for transportation from his city to direct to port or C & H agent from where the goods will be load in ship for export, should he charged service tax from the consignor [liability to pay service tax is on GTA] if not then what is the exact circular or notification in support? 

Replies (3)

yes GTA is liable to charge service tax.

GTA is receiving the payment in indian rupees so its not a export turnover for himself, 

Yes, GTA is liable to pay service tax.

If it is a  situation where GTA is liable to service tax , there appears to be no exemption from service tax. However if consignor is liable,  exemption is availble upon filing of EXP-1.


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