FAQ on GTA - Goods Transport Agency - Service Tax

FAQ on GTA - Goods Transport Agency

Page no : 2

priyankadimri (student) (724 Points)
Replied 26 February 2013

nice...keep sharingg....

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Deepak Dargad (Chartered Accountant....) (9787 Points)
Replied 26 February 2013

Originally posted by : RENU SINGH
	Bookmarked sir ji

Thanx For Sharing.............

@VaibhavJ (Believe!! Live your dreams!) (33516 Points)
Replied 26 February 2013

Originally posted by : gvgr7
	QUE. Two consignments worth Rs. 400 each are sent in a carriage of same consignee. Is tax applicable and on what amount? ANS. Yes, on Rs. 800(practically difficult) Read more at: /forum/details.asp?mod_id=240599&offset=1 HELLO GIIII, In my opinion the above answer is wrong. Even if all consignments are addressed to a single consignee, since the gross amount charged for all consignments doesn't exceed rs 1500/-, therefore, the same shall be exempt from service tax.

Hi Thanks for feedback

When its in same carriage & 2 consignment.. then total value Rs. 800/- exceeds Rs. 750 limit so taxable, then also you can claim exemption but this would be always disputed bu auditirs..Its like consignment split in to 2 for savin tax liability.

(Guest)

@ VaibhavJ

I got 1 more doubt in that.

All consignment's to different consinee's exceeds rs 1500/- not taxable, unless exceeds rs 750/- in respect of each cosignment will be cosidered.

But for

All cosignment's to single consignee exceeds rs 1500/- will be taxable.(i.e,,,,up to two or more cosignments not exceeds rs 750/- would be benefited for tax for single consignee.)

Plz correct me if iam wrong.

Manoj Agarwal (Service Tax Consultant Rourkela ServiceTaxExpert@yahoo.com) (3456 Points)
Replied 26 February 2013

Dear Vaibhav JI,

With due respect to you, I would like to bring to your notice that all the notifications mentioned by you are either suppressed or omitted and new notifications has been issued on 20-06-12. The new exemption notification is 25/2012 which exempts transporting of fruits, vegitables, milk, egg, etc and which also exempt small consignments of 750/1500. The new reverse charge notification is 30/2012 w.e.f. 01-07-2012. Kindly update the same.

Regards,

tax2001-it @ yahoo.com

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@VaibhavJ (Believe!! Live your dreams!) (33516 Points)
Replied 26 February 2013

Originally posted by : Manoj Agarwal
	Dear Vaibhav JI, With due respect to you, I would like to bring to your notice that all the notifications mentioned by you are either suppressed or omitted and new notifications has been issued on 20-06-12. The new exemption notification is 25/2012 which exempts transporting of fruits, vegitables, milk, egg, etc and which also exempt small consignments of 750/1500. The new reverse charge notification is 30/2012 w.e.f. 01-07-2012. Kindly update the same. Regards, tax2001-it @ yahoo.com