service tax on goods transport service

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  1. iam hiring 8 truks and provide service of transportation of goods by road,in this case iam called as a GTA, and iam liable for service tax.
  2. Rishit Shah

    Rishit Shah New Member

    Yes, you are liable to service tax.
    But as per the reverse charge mechanism, the person who receives services from you which is the person who pays freight will pay the service tax and not you.
  3. what is the reason , iam a individual transporter not a GTA.
    an individual transporter is covered under negitive list, only GTA is excluded from negitive list.
    what is the difference between an individual transporter and GTA, is GTA is register under any law.
  4. Rishit Shah

    Rishit Shah New Member

    This is the definition of GTA as per the law.

    As per Section 65B(26) of the Finance Act, 1994; “Goods Transport Agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called”. Therefore, issue of Consignment Note (C/N) is integral and mandatory requirement before any road transport can be said to be GTA. -

    See more at:
  5. thanks for ur reply, when an individual transporter is called as GTA and when it si mandatiry to issue consignment note
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