E.KALAIKOVAN (Sr. Accounts Manager ) (340 Points)
05 December 2009Dear Sir,
Will Transportation of Old car come under household effects?
Pls Refer
Transporation of Coastal Goods - Specific Exemption point no 10
Luggages of passengers, whether carried as personal luggages in the ship or booked separately as consignment/postal mail/mail bags/Household effects Ref Notification no 30/2009-ST-31-08-09
Sunil
(Trader)
(2611 Points)
Replied 05 December 2009
In household goods, consignor is individual and consignee is also individual (yourself). Therefore service tax is the headache of the GTA. If he exceeds 10 L limit, then he has to collect and pay the service tax. He has the option of claiming abatement. Even if you are a proprietor of a factory or manufacturing unit, your personal transactions are not included for chargeability of Service Tax as a receiver. You pay cash or from your personal savings bank account for the transportation charges. The exemption for coastal goods is not on GTA. However, car does not fall under household effect as it has a separate definition under motor vehicles act. It can be a car for personal use but it cannot be a household effect.
E.KALAIKOVAN
(Sr. Accounts Manager )
(340 Points)
Replied 07 December 2009
Dear Mr.Sunil
Thank you very much for your good explanation.
CAclubindia
