service tax liability of the receiver of transport service

Queries 1394 views 1 replies

Hi,

Whether service tax liability is being borne by service receiver in case of transportation/freight. whether any exemption is available for receipent of transport service.

Replies (1)

Service tax is borne always by the service receiver. In case of GTA service, in specified circumstances, the consignee/consignor, who ever pays the freight is made liable to pay the tax and follow other formalities.

 

75% of the value is exempt. Freight < = Rs. 650, exempt. There is exemption to specified goods as well.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured 14 March 2026
Associate CA

N N V Satish&co

Hyderabad

CA

View Details
Company
Featured 28 March 2026
Accountant

Ashok Amol & Associates

New Delhi

B.Com

View Details
Company
Featured 13 April 2026
GST CONSULTANCY

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 28 March 2026
CA Final

Ashok Amol & Associates

New Delhi

CA Final

View Details
Company
Featured 14 April 2026
GST CONSULTANT

Abhishek G Agrawal & Co.

Korba

CA Final

View Details
Company
Featured 14 March 2026
Article Trainee

N N V Satish&co

Hyderabad

CA Inter

View Details
Company
Featured 19 March 2026
Article Assistant

Gupta Sachdeva & Co. Chartered Accountants

New Delhi

CA Final

View Details