Loading/unloading charge of material in case of gta
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
21 August 2012
can loading and unloading charge of material will include in abatement value in case of GTA.
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.
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
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.
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.
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