Service tax GTA Payment Credit

[MUNIRAJ SRINIVASAN]

Dear Sir,

GTA Payment of Service tax Inword and outward charges , we can take input credit both

 

AI Summary

Clarification on GTA service tax: Cenvat credit usable for inward freight, not for reverse charge. Export exemptions via Notification 31/2012-ST. A discussion on service tax related to Goods Transport Agency (GTA) payments and input credit. Participants clarified that while Cenvat credit can be availed, it cannot be used to pay service tax under the reverse charge mechanism, which must be paid in cash. One participant noted that Cenvat credit is available for inward freight, but for outward freight, it is limited to the place of removal. Additionally, exemptions for exporting goods are available as per Notification No. 31/2012-ST.