Is Service Tax registration mandatory for Proprietorship Trading Company?

[Chirag Vachhani]

Respected Sir/ Madam

Good Day………

I run one bellow stated proprietorship company

Business Type: Trading of Chemicals & Organic Fertilizer

Company Nature: PROPRIETORSHIP

Annual Turnover: ~ 2 Crores

I get transport Bill of ~ 80 Lakhs from Transporter annually.

Some transporter having service tax registration, Some have no

So i request you to know “is my Proprietorship trading company require to register in SERVICE TAX?”

AI Summary

Service tax registration for freight-paying traders: freight payers under GTA rules must register and obtain RC if liable.
Liability to register for service tax depends on whether the trader pays or is liable to pay freight for road transportation: a freight-paying trader is the person liable under GTA services and must obtain service tax registration and an RC if the applicable registration threshold is crossed; statutory categories of recipients (e.g., factories, societies, co operatives, excise-registered dealers, bodies corporate, partnership firms) are specifically identified as liable payers with alternate rules where the recipient is outside the taxable territory.