Services provided by Goods Transport Agency (GTA) - Service Tax Practice Manual / Ready Reckoner - Service Tax

Chapter 2 Services provided by Goods Transport Agency (GTA) Scope of Reverse Charge Service - ( Notification No. 30/2012- Service Tax, Part (II) Table Sl. No.2 ) From 1.7.2012 In respect of services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road Taxable Services provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c) any co-operative society established by or under any law; (d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (e) any body corporate established, by or under any law; or (f) any partnership firm whether registered or not under any law including association of persons; Explanation-I. - The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who receives the service for the purpose of this notification. Liability on:- Service Provider Service Recipient % of tax Nil 100% Meanings and Definitions: Sec 65B (26) - 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. Sec 65B (25) - goods means every kind of movable property other than actionable claim and money; and includes securities, growing crops, grass, and things attached to or forming part of the land which are agreed to be severed before sale or under the contract of sale. Rule 2 (cd) of Service Tax Rules, 1994, Partnership firm includes Limited Liability Partnership ( LLP ). Rule 2 (bc) of Service Tax Rules, 1994, body corporate has the meaning assigned to it in clause (7) of section 2 of the Companies Act, 1956 (1 of 1956);