GTA
This query is : Open
08 July 2010
My father is commission agent{transport}. gross receipt for p.y. 08~09* is above 10 lakh. he got letter from service tax authority to pay s tax. up to my knowledge if gta is individual then liability 4 pyt of s tax is of consignee or consignor. suggest whether we hv to pay s tax? gross receipt include pyt to b made to truck drivers. un gh
08 July 2010
Where either Consignor or Consignee falls under any of following:
a)Any factory registered under Factories Act, 1948;
b)FSD // SSD ;
c)Any society registered under the Societies Registration Act, 1860;
d)Registered partnership firm;
e)Any company established under the Companies Act, 1956;
f)Any corporation established under any law;
g)Any Body Corporate established under any law:
h)Any co-operative society;
Person liable for payment of ST shall be the person paying the freight [ whether consignor or consignee];
That means it has nothing to do with status of GTA, rather it says that if the status of the Consignor or Consignee is INDIVIDUAL then they are not liable to pay Service Tax and the GTA will pay service tax.
Now in your case,
Being a GTA, you 'll have to pay Service Tax only on those bills raised on Individual Consignor or Consignees as the case may be.
You have to bifurcate the amount and also see the other exemption coditions like....
1) Limit of Rs 10 lacs (Received out of Taxable service )
2) 75 % abatement
3) Rs 750 individual and Rs 1500 Gross Consignment
4) transport of goods (other than Fruits, Vegetables, Eggs Or Milk)
Check out these things first, ok.
a)Any factory registered under Factories Act, 1948;
b)FSD // SSD ;
c)Any society registered under the Societies Registration Act, 1860;
d)Registered partnership firm;
e)Any company established under the Companies Act, 1956;
f)Any corporation established under any law;
g)Any Body Corporate established under any law:
h)Any co-operative society;
Person liable for payment of ST shall be the person paying the freight [ whether consignor or consignee];
That means it has nothing to do with status of GTA, rather it says that if the status of the Consignor or Consignee is INDIVIDUAL then they are not liable to pay Service Tax and the GTA will pay service tax.
Now in your case,
Being a GTA, you 'll have to pay Service Tax only on those bills raised on Individual Consignor or Consignees as the case may be.
You have to bifurcate the amount and also see the other exemption coditions like....
1) Limit of Rs 10 lacs (Received out of Taxable service )
2) 75 % abatement
3) Rs 750 individual and Rs 1500 Gross Consignment
4) transport of goods (other than Fruits, Vegetables, Eggs Or Milk)
Check out these things first, ok.
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09 July 2010
i got it. but the question is why they sent us notice to pay s tax?g
11 July 2010
The consignor/ consignee is liable if they are not individuals. Ask dept why they are demanding the same in writing.
Message likes :
1 times
14 July 2010
in fact we as a gta dont mention s.tax in our invoices eventhough turnover exceeds d specified limit. therfore consigner/nee are not depositing tax in department. now tell me who r liable? jsk
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