Goods transport agency

This query is : Resolved

ashwani agrawal (Querist)
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25 November 2009 I want to open a Goods transport agency(by road). through this I transport the goods to govt warehouse. Please tell me what is provision of service tax applicable on my firm and please tell me what abatment avialable to the firm.

ANIL JANGID

ANIL JANGID (Expert)
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25 November 2009 Service tax on good transport agency Liable to pay by consignor or consignee other than individual.There are 75% abatement on it.

ashwani agrawal

ashwani agrawal (Querist)
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25 November 2009 thanks........
That means GTA is not liable to take/pay services tax.
Is it necessary to take Service tax reg no. for the GTA.

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ANIL JANGID

ANIL JANGID (Expert)
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25 November 2009 In my views Service tax reg no not necessary for gta.

CA Deepak S

CA Deepak S (Expert)
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26 November 2009 In my opinion service tax liability on GTA service falls in the hand of the GTA if the consignor or consignee is not liable to GTA service tax for example, individuals and accordingly you have to take service tax registration. Even in cases where the consignor/consignee is liable to service tax the GTA has to issue a consignment not indicating the charges service tax amount etc. Please read the article on GTA published in caclubindia on the following link. https://www.caclubindia.com/articles/article_list_detail.asp?article_id=1182