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TMI BlogPayment of GTA by Proprietorship FirmX X X X Extracts X X X X X X X X Extracts X X X X ..... Payment of GTA by Proprietorship Firm X X X X Extracts X X X X X X X X Extracts X X X X ..... in any of the specified category of persons list. My doubt is category (a) says "any factory registered or governed by the Factories Act", therefore, do our firm fall under this category due to manufacturing activities, though we are not registered under Factory Act. Your early response is appreciated. Reply By Brijesh Verma: The Reply: You will fall under this definition if you are registered ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under Central Excise, though being a proprietorship Firm Reply By Rajesh Sharma: The Reply: Dear Sir, thanks for your reply, but in my view thats not correct, if I have proprietorship firm and registered under central excise, the condition says "any factory registered or governed by Factories Act", it says about FACTORY ACT and not about central excise. And to be registered or governed by Fac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory Act, a firm should have more than 10 workers (if factory working with aid of power) or 20 workers if working without aid of power. Therefore, condition for Factory Act must be satisfied. Would like to know your views on that point. Reply By Brijesh Verma: The Reply: Dear Rajesh ji Please peruse the following extract of NN 30/2012 and decide accordingly. (ii) provided or agreed to be pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is, - (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (b) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (c) any co-operative soci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ety established by or under any law;
(d) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under any law including association of persons; X X X X Extracts X X X X X X X X Extracts X X X X
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