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 and SUN]

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.

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

Service tax on goods transport agency services: recipient who pays freight must register and discharge tax liability online.
GTA service tax is payable by the recipient who pays the freight under Notification 30/2012 ST; such persons must register under the Finance Act, 1994 and pay service tax online. Taxability is computed by applying the service tax rate to a specified portion of freight (practically treated as 25% of freight), and the existing ECC number serves as the registration number for service tax purposes.