GTA services

[Asked by Guest]

hello,

I have a pvt ltd co. in chandigarh. We purchase goods from delhi and bill include freight,

let, goods cost = 100

cst = 2

total = 102

freight = 15

total = 117

so i pay rs 117 to the dealer of Delhi .

Am i liable to pay service tax under reverse charge?

AI Summary

Reverse charge liability on GTA services arises when a dealer of excisable goods issues a 'to pay' bill to the purchaser.
Rule 2(d)(B) identifies the taxable person for GTA services to include a consignee who is a factory or a dealer of excisable goods; where the dealer supplies excisable goods and raises a 'to pay' bill, the purchaser is liable to pay service tax under the reverse charge mechanism; if neither consignor nor consignee is liable, the transporter must pay the service tax.