Service Tax Payment on GTA

[Rahul Patel]

Dear Sir,

when Service Tax is payable under Goods Transport Agency (GTA) Service.

1- at the time of making payment to Transporter    OR

2- at the time of provision of invoice.

Please guide as per point of taxation.

Regards,

Rahul Patel

AI Summary

Service Tax Payment Timing for GTA: Pay at Earliest of Invoice, Service, or Payment per Point of Taxation Rules. A user inquired about the timing of service tax payment under the Goods Transport Agency (GTA) service, questioning whether it should be paid at the time of payment to the transporter or upon provision of the invoice. The response indicated that the Point of Taxation Rules (POTR) typically dictate payment at the earliest of invoicing, service provision, or payment receipt. However, in most cases, the liability falls on the receiver, with the POTR being the date of payment to the GTA.