GTA ON OUTWARD FREIGHT

[sachin borkar]

Dear Sir ,

              if transportation cost in include in your part cost , we are paying excise duty on this. means part cost 1.00+ transport cost 0.5=1.5 , duty paying on value of 1.5 , it's means GTA already paid in excise duty.

 is there any liability to pay GTA on outward freight even excise duty paid?

waiting for valuable reply

AI Summary

GTA liability on outward freight applies even when freight is embedded in part value; tax treatment depends on levy overlap.
Whether Goods Transport Agency (GTA) service tax applies where outward freight is included in the part's value and excise duty is charged; one view affirms GTA remains chargeable because liability lies with the consignor/consignee contracting with the transporter, while another views excise duty on freight as addressing the tax liability due to similar levy rates, leaving unresolved whether excise rules permit non-separate accounting to negate GTA liability.