Gta

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

02 January 2015 IF ISSUE A SALES INVOICE AS PER GIVEN BELOW TYPE:- MR. A

QTY RATE AMOUNT
10 20000 200000
ADD: EXCISE @12.36 24720
ADD:- CST 4494
FREIGHT 35000
---------
264214
--------- FREIGHT BILTY ISSUE TO BE BILLED BUT FREIGHT EXP. IS NO ELEMENT OF P& L A/C. WHAT IS LIABLE FOR
PAY GTA PLEASE EXEPLANE ME.

ANIL KUMAR

ANIL KUMAR (Expert)
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02 January 2015 Dear Sir,
As freight is paid by seller himself and purchaser will just pay freight against invoice. Seller is liable to pay Service Tax. ( A person who pays or liable to pay freight is receiver of service and Reverse Charge Mechanism will be applicable if MR. A is covered under category of 6 person) If Mr. A is not covered under specified 6 person GTA will pay Service Tax.