Assessee is a agent ( no consignment note is issued nor any truck is owned by the assessee) providing transportation service for transportation of coal from Minning area to port for export.
1) Will the assessee come under the defination of GTA.
2) is service tax applicable.
3) Who is liable to pay service tax : a)The congineer/consignee (as both of them are same person),
b) the truch owner
c)the assessee i.e agent
As per Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017, “goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.21-Oct-2021
Any other goods: 5% No ITC OR 12% with ITC
Service by a GTA: GST rate
Hiring out vehicle to a GTA: 0%
in cases where the service of GTA is availed by the specified categories of persons in the taxable territory, the recipients who avail such services are the ones liable to pay GST and not the supplier of services unless the GTA opts for collecting and paying taxes @ 12% (6% CGST + 6% SGST).
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