Applicability of reverse charge

[Pradeep Kumar]

Hi friends

My query is, if we have hired any tempo for deliver of goods at the customer hands with in the state & paying the amount for the same, alongwith that we have already made an arrangment with the party that we will charge freight amount in the sale bill.

then my question is , wheather any reverse charge liability will arise if we are actually reimbursing the amount which we have paid to GTA.

if yes then please clarify me.

Thanks

Regards

Pradeep Kumar

[Madhukar N Hiregange]

Transportation of goods is in the negative list. hiring of tempo is that. Only GTA or courier isliable.

[Pradeep Kumar]

Thanks madhukar

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AI Summary

Reverse charge liability on reimbursed freight does not arise; liability remains with the goods transport agency or courier. Whether reverse charge applies when a buyer reimburses freight paid to a hired tempo for intra state delivery; advisory view states carriage of goods by road is on the negative list and hiring a tempo falls within that category, so tax liability rests with the goods transport agency or courier providing the service, not with the buyer reimbursing the transport cost.