Service tax on freight

[Asked by Guest]

Dear Sir,

I am the transporter of multiple goods inter-state,how should i collect service tax on consignment

for ex: I Collect for one parcel 120 from the party for transporting charge, any amount is fixed to pay service tax

experts please give ur views.

AI Summary

GST on freight: reverse-charge priority places payment obligation on consignee, consignor or payer before transporter liability.
Where a transporter issues a consignment note and provides Goods Transport Agency (GTA) services, the consignee, consignor or a paying third person is primarily liable under the reverse charge mechanism; conditional exemptions for low-value consignments may remove tax liability. If these persons refuse payment, the transporter becomes liable. Taxable transporters may choose between a restricted-credit regime and a full input tax credit regime, and must assess turnover and consignment-value conditions before deciding on registration and tax treatment.