Service Tax Registration Required for Salt Mfg. company under reverse charge mechanisam

[Mehul Pandya]

Sir,

In case private limited company engaged in Salt Manufacturing. Therefore GTA is exempted. Therefore service tax registration not required. but Service tax under reverse charge is applicable to salt manufacturing unit or not ??

Thank you

AI Summary

Salt Manufacturer Must Register for Service Tax Under Reverse Charge for GTA Services Per Notification 30/2012-ST A private limited company engaged in salt manufacturing inquired about the necessity of service tax registration under the reverse charge mechanism. The discussion clarified that while Goods Transport Agency (GTA) services are typically exempt, the reverse charge mechanism still applies, making the service receiver responsible for paying the service tax. This necessitates obtaining a service tax registration. Experts advised that under notification no. 30/2012-ST, registration is required, and the company must register with the jurisdictional authorities to comply with the tax obligations for GTA services under the reverse charge system.