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Sai charan (Article Assistant) (72 Points)

23 August 2016

OUR CLIENT BEING REGISTERED AS A SHIPPING SERVICES PROVIDING COMPANY, has been providing Transport services within the PORT as well as outside the port...So will these services fall under the category of GTA or not..Plzz provide the Applicable provisions ...

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Sai charan (Article Assistant) (72 Points)
Replied 24 August 2016

Helloo... Plz help me with my query

Vinayak Hegde (CA) (154 Points)
Replied 24 August 2016

As per Section 65B(26) of the Finance Act, 1994; “Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called”.

Therefore your client will be considered as GTA.

1 Like

Sai charan (Article Assistant) (72 Points)
Replied 25 August 2016

But he doesn't issues any invoice as consignment note...so that's where d problm arised..so plzz help me with dis...

Vinayak Hegde (CA) (154 Points)
Replied 25 August 2016

In that case he will not fall under the definition of GTA as it specifically says "and issues consignment note".

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Sai charan (Article Assistant) (72 Points)
Replied 25 August 2016

SIR HE WAS PROVIDING TRANSPORT SERVICES OUTSIDE PORT...AS HE WAS NOT ISSUING ANY CONSIGNMENT NOTE ,THEN HOW WOULD HE BE TREATED AND WHAT IS HIS LIABILITY REGARDING SERVICE TAX...

SHALL IT BE TREATED AS AN EXEMPTED SERVICE??