Loading/unloading charge of material in case of gta

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Querist : Anonymous

Querist : Anonymous (Querist)

21 August 2012 can loading and unloading charge of material will include in abatement value in case of GTA.

RENGARAJ R.K

RENGARAJ R.K (Expert)
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21 August 2012 For GTA service 75% abatement is eligible.

For loading & unloading charges included in the (composite form) Lorry payment receipt/consignment note, abatement is possible.

In other words,the bill should include loading and unloading charges to claim the abatement. This has been clarified in the Circular No. 104/ 07 /2008-ST issued by CBEC.

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Querist : Anonymous

Querist : Anonymous (Querist)

22 August 2012 if bill of loading/unloading is seprate from freight then abatement is available or not

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RENGARAJ R.K

RENGARAJ R.K (Expert)
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22 August 2012 Dear sir,

Did you go thro the circular no.104 referred by me?

Loading and unloading is an expense for the service receiver and therefore if separately given it will not attract service tax for the service receiver. Therefore abatement question does not arise, in my opinion. Only for GTA, reverse charge applies.