Who is liable for gta?

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IF PROPRIETORSHIP MANUFECTURING BUSINESS AND USING TRANSPORTATION FROM TRANSPORTAR,

 THAN SERVICE TAX ON (GTA) LIABALE FOR WHICH PERSON?

 

MANUFECTURER   OR TRANSPORTAR  

PLEASE GIVE ME ANY NOTIFICATION IF ANY?

REGARDS,

 

RANJIT MISHRA

 

 

 

Replies (1)

Hi,

If you are a registered dealer under Excise Duty (Since you are a manufacturing concern), then the person who is making payment of Freight will pay service tax.

 

Else, if you are not, then the Transporter is liable to pay service tax.

Check Notification No. 35/2004.

 

Regards,

Prateek


CCI Pro

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