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passenger transportation

Ashish Khillan (Gaining knowledge) (1039 Points)

20 June 2018

Dear experts,
passenger transportation business also fall under 44 AE or 44AD?

or only goods transportation is fall under 44AE?

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9 Replies

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (170671 Points)
Replied 20 June 2018

Sec...... 44AE is only for goods transportation vehicles.........

While passenger transport business can be assessed u/s. 44AD.....

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Ashish Khillan (Gaining knowledge) (1039 Points)
Replied 20 June 2018

44AD is right for passengers?

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (170671 Points)
Replied 20 June 2018

Yes, eligible for sec. 44AD; under code '11003'.

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Ashish Khillan (Gaining knowledge) (1039 Points)
Replied 20 June 2018

sir, can u give me ur email or any contact, i want to ask a query, through send 26 AS

Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (170671 Points)
Replied 20 June 2018

Please.......... post it here.......... not able to satisfy everyone .....

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Ashish Khillan (Gaining knowledge) (1039 Points)
Replied 20 June 2018

how to send a pic here?
bdw, my question is... 26 AS shown commission income u/s194 H then he is compulsory liable for GST registration?

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Dhirajlal Rambhia (SEO Sai Gr. Hosp.) (170671 Points)
Replied 20 June 2018

Try to understand... TDS u/s. 194H is deducted (under Income Tax act) over Commission or Brokerage income when the brokerage payment by deductor is Rs. 15000/- or more at a rate 5% (revised rate).

So the person receiving the commission is supplier of the brokerage/agency service under GST.

And under GST he is mandatorily required to register without any threshold limit.

That means a broker or commisssion agent (having TDS deducted u/s. 194H) has to register under GST, mandatorily. (without 20/10 lakhs limit)

Ashish Khillan (Gaining knowledge) (1039 Points)
Replied 20 June 2018

thank you Sir,
and if person received commission last year but now he is not doing business of same, then he should register or not?
bcz he change his work where he dont received commission now.

Ahmed Malik (55 Points)
Replied 05 November 2022

The ST Rate is being imposed by the Indian https://gas-stationsnearme.com/bp/ Government on the Event Management Services. Info Tax is an expense being required on each phase ..