Service Tax Payment on GTA, Service Tax

[Rahul Patel]

Dear Sir,

when Service Tax is payable under Goods Transport Agency (GTA) Service.

1- at the time of making payment to Transporter    OR

2- at the time of provision of invoice.

Please guide as per point of taxation.

Regards,

Rahul Patel

Posts / Replies

[Madhukar N Hiregange]

Normally GTA payment by the service provider would be as per the POTR - earliest of invoicing, provding or service or receipt of payment.

However in most cases GTA liability is paid by the receiver where the POTR is the date of payment to the GTA.