Service tax
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
09 September 2012
My question is in case consignment note is not issued by goods transport agency then whether it is compulsory for consignor or consignee ( who pay freight charges ) to pay service tax & if while making payment of service tax service tax registration no is compulsorily filled by consignor or consignee ( who pay freight ) ?
09 September 2012
The service of transportation of goods by road is taxable only if it is provided by a goods transport agency or provided by a courier agency.
transport of goods by GTA is also exempted in following cases :-
transport of fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;
• transport of goods where gross amount charged on a consignment transported in a single goods
carriage does not exceed one thousand five hundred rupees; or
• transport of 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.
"goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name. Since in this case no Consignment note is issued it is not a service provided by goods transport agency.
But, it is a service for delivery of goods from door-to-door it fall under courier agency service and taxable accordingly. RCM is not applicable.
"goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called
transport of goods by GTA is also exempted in following cases :-
transport of fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;
• transport of goods where gross amount charged on a consignment transported in a single goods
carriage does not exceed one thousand five hundred rupees; or
• transport of 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.
"goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name. Since in this case no Consignment note is issued it is not a service provided by goods transport agency.
But, it is a service for delivery of goods from door-to-door it fall under courier agency service and taxable accordingly. RCM is not applicable.
"goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called
Message likes :
1 times
10 September 2012
Even if the consignment note is not issued, the service receiver has to pay 25% of the freight amount valuing above Rs. 750/-.
Service provider(GTA) need not be a registered dealer for that.
Service provider(GTA) need not be a registered dealer for that.
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Is this income indian or foreign income?
- ITC temporary reversal and reclaim
- Inventory of finished goods
- Applicable TDS rate for sale of property in Nov 2024
- Confusion around Form 26QB fields
- RCM INVOICING FROM NOV-2024
- Disallowance of Section 43B(h) to sez units
- GST Regis.
- REGARDING 25 AS DATE OF PAYMENT AND DATE OF BOOKING
- Tds on building rent monthly
- REGARDING ACCOUNTING CODE FOR SERVICE TAX PAYMENT
- Redevolpment of bldg in mumbai
- Refund of AY 22-23
- LAST YEAR 2022-23 ITC IN NEXT YEAR 2023-24 REPORITNG IN GSTR-9
- MIS MATCH OF INVOICE NUMBER
- IGST Credit-Show cause notice issued-confusion
- Issue of gst e invoice
- How to adjusted advances given or receipt
- Foreign vendor without PAN unable to to register due to non receipt of OTP on foreign number ?
- 133(6) DIN INVALID format error - ->WHERE TO REPLY 133(6) notice?
Trending Online Classes
CAclubindia
