Haulage Charges

[Mridul Sethi]

Sir,

Is haulage charges enters under GTA Catagory?

[YAGAY and SUN]

If it pertains to transportation of goods by road then it may come under the taxable category of GTA services and one more condition to this aspect is LR should be issued by the Transporter.

AI Summary

GTA services: haulage charges for road transport are taxable where the transporter issues the LR. Haulage charges relating to transportation of goods by road may be taxable as GTA services; a further operative condition is that the transporter issues the LR for the service to be treated as GTA.