Pls tell me in case of GTA who will charge Service Tax and Who will pay it to the Govt
Explain the Whole Procedure.
Ajay Raghatate
(Sr Executive (Excise & Accounts))
(736 Points)
Replied 02 December 2010
As per the service Tax Rule -
Who are paying the freight , then he is liable to Pay service Tax under GTA, Normally Transporter, is liable to Collect & pay service Tax, but, there is a option, Mentioning on LR "WHO IS LIABLE TO PAY SERVICE TA X " ( Consignor or Consignee ) ", and normally freight are paid by consignee, hence liability for paying of Service Tax, will be consignee.
GSTR 9 and 9C for FY 23-24 as amended by Notification 12/2024 dated 10th July 2024(with recording)
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