Goods Transport Agency

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If any transporter doesn't issue Consignment Note & transport the goods by road whether any tax will be levy assuming transporter main business is transportation & own more than 1000 vehicles???
Replies (33)
GTA is one who issue builty & transport by road.

If no such document issued in respect of transport of goods then it is tax free.

it means if i hire a jeep to supply material and pay freight of rs 2500/- & jeep owner has no builty to issue

then there is no libility on us to pay gst @ 5%

 

Kindly help

Yes , Correct

Transport charges other than GTA  are added in invoice and GST is applicable on total

As per GST Invoice Rule , Transportation of goods by road (Transporter) will issue a consignment note and as per GTA definition Consignment note is pre condition. So if no consignment note issued then what will be the answer????
If there is no consignment note, freight is completely exempt.
How a supplier will hand over his goods in absence of consignment note. Who is responsible for compliance??????
You have to provide tax invoice with goods.
If no Consignment Note then 18% tax.
Its not taxable as transport by road is exempted.

plz clarify section in which freight is exempt

 

Given in service tax rate schedule.
GST Service Rate Booklet /share_files/details.asp?mod_id=73505

can't open link and transport of passenger is exempt not goods


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