GTA or Supply of Tangible Goods ?

[Asked by Guest]

Hello Experts,

We are manufcturing company. We are sending goods to adjasent unit on job work basis. Job worker is group company. Material are received back in factory on complition of Job work. We are using PRIVATE ROAD for movement of goods. Also note that GTA is issuing consignment Note.

My question is whether service tax will be applicable under service category of "GTA or Supply of Tangible Goods" as the road used for transporting/movement of goods is PRIVATE/OWNED BY GROUP COMPANY ?

Thanks.

Regards,

Gaurang

AI Summary

Transportation of goods by road taxable as GTA even when private road used; renting of immovable property may also apply.
Where a transporter issues a consignment note and performs carriage, Transportation of goods by road is taxable as a Goods Transport Agency service regardless of whether the road used is private. Use of a private road may separately attract tax as Renting of Immovable Property if a distinct service/charge for road use exists. No service tax arises on intra-entity movement where a single registered entity provides the transport or a single central registration covers both units.