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Services provided by Goods Transport Agency (GTA)

Service Tax - Reverse Charge - 02 - Chapter 2 Scope of Reverse Charge Service - (Notification No. 30/2012- Service Tax, Part (II) Table Sl. No.2) From 1.7.2012 In respect of services provided or agreed to be provided by a goods transport agency in re .....

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erned 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 society established by or .....

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r not under any law including association of persons; Explanation-I. - The person who pays or is liable to pay freight for the transportation of goods by road in goods carriage, located in the taxable territory shall be treated as the person who rece .....

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