Gta when less than rs.1500/-

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Sabareesh (Querist)
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13 May 2013 As per notofication 34/2004..it is stated that

'the gross amount charged on consignments transported in a goods carriage does not exceed rupees one thousand five hundred'..

does it mean even though the consignee is different and in a day if the amount exceeds Rs.1,500/- from the same transporter..GTA is to paid???

CA Vikas Acharya

CA Vikas Acharya (Expert)
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13 May 2013 see new notification 25/2012 for clarity.
text is:

) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or
(c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;

Sabareesh

Sabareesh (Querist)
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14 May 2013 sir, for example - 1) “A” transports his goods to 'B' in a goods carriage. No other goods are
are loaded in the goods carriage. A pays a freight of Rs.1300.

whether A liable to pay ST?

2) “A” transports his goods to 'B' & 'C' in a goods carriage. He pays a freight
of Rs.1800 (in which B's is 1300 and C's is 500)

whether A liable to pay ST?

3)"A" transports his goods to 'B' through a transporter by name 'Z' in a lorry , freight - 1300/-...."C" also transported his goods to "B" thru the same transporter that too in the same vehcile..freight - 500/-....

Whether A & C are laible to pay ST? If yes, how come they know that other goods were also sent in that goods carrier?

plz resolve my issue with reasons..

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