reverse charge of gta

[sami nathan]

Dear exports,

              if reverse charge applicability of gta provide service to seasonal salt production company. i want the clear explain about this

[Rajesh Nathoo]

Yes ,  salt production co. is liable to pay ST under reverse charge mechanism .

[YAGAY and SUN]

There is no exemption available to seasonal salt production companies.  They would have to pay service tax on the GTA services.

AI Summary

Reverse charge for GTA services applies - seasonal salt producers must bear service tax liability under reverse charge rules. GTA services provided to a seasonal salt production company attract service tax under the reverse charge mechanism, with no exemption available; the recipient must discharge the tax.