Payment of GTA

[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

[YAGAY andSUN]

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.

[Guest]

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

[rajkumar shukla]

Ecc number and registration number are same.

AI Summary

Client Must Register and Pay Service Tax for Goods Transport Agency Services per Notification 30/2012-ST, Effective July 1, 2013. A client registered under the Manufacturers of Central Excise is required to pay service tax on Goods Transport Agency (GTA) services but lacks a Service Tax Registration Certificate (RC). According to notification 30/2012-ST, effective from July 1, 2013, the recipient of the service must pay the service tax. The client must register under the Service Tax Laws and pay the tax online. The service tax rate is 12.36% on 25% of the freight amount. The ECC number and registration number are identical.