Payment of GTA, Service Tax

[MUNIRAJ SRINIVASAN]

Dear Sir,

 

My client has registered under Manfrs of Central Excise , But he does not have Service Tar RC But he has to pay Service Tax(GTA), weather he  has to pay ECC Number or he has to registered and to pay Service Tax

Posts / Replies

[Pradeep Khatri]

According to the notification 30/2012-ST/20-06-2012 w.e.f. 01-07-2013, service tax on GTA service is payable by the recipient of service and payable by the persons who pay the freight.

Therefore, your client is required to get registered under Service Tax Laws i.e. Finance Act, 1994 and required to pay the service tax online accordingly.

[ganeshan kalyani]

Service tax payable at the rate of 12.36 percent on 25 percent of freight amount.

[raj kumar shukla]

Ecc number and registration number are same.