24 April 2013
dear sir..thank you for ur prompt reply..
actually how things here going is
there is agreement with C&F agents with specifying rates for transportation and also for other services.
And company is getting bills from C&F agents for their out of pocket expences and their service charges in single bill..
of course the company is deducting service charges only to the portion of service charges and giving exemption to transportation and other related services..
and that transportation charges is actually paid to c&F agents as a re-imbursement of expences sometimes..
so can we apply GTA on this type of transportation where C&F agent is actually not the original service provider.(transporter)
24 April 2013
In that case he is acting as pure agent for GTA service as such the value of GTA services can be excluded (only if he collect actual charges from you).
Other wise total value is chargeable under C&F.
Further confirm through below link- VS datey expert in Indirect taxes will answer your query.
CAclubindia
