Is service tax applicable for transportation?

Taking into account the special nature of the goods transport agency (GTA) service, it is being exempted from the payment of service tax unconditionally to the extent of 75% of the freight. In other words, service tax is required to be paid only on 25% of the freight irrespective of who pays the service tax.

How do I get my St 3 Return?

In case the status is FILED → Go to RET Menu → View ST-3 → Enter the Period for which the return was uploaded → Example : 04/2011 to 09/2011 → You will get a screen with the details of the return filed for the period → Under Return Number, you will get a Hyperlink of the return filed → click the same → You will get a …

Is transportation exempted from GST?

Thus, it is to be seen that mere transportation of goods by road, unless it is a service rendered by a goods transportation agency, is exempt from GST. Under GST laws, the definition of Goods Transport Agency is provided in clause (ze) of notification no. 12/2017-Central Tax (Rate) dated 28.06. 2017.

Who is responsible for service tax on transportation?

26/201257) effective from 1.7. 2012. Service Tax is payable by the person who pays or is liable to pay freight by himself or through agent for transportation of goods by road in goods carriage located in taxable territory shall be treated as person who receives Page 3 service for the purpose of this notification.

What goods are GST exempted?

Exempted Goods in GST exemption list

• Food. Fruits and vegetables, cereals, meat and fish, potatoes and other edible tubers and roots, tender coconut, tea leaves, jaggery, coffee beans, ginger, turmeric, milk, curd, etc.
• Raw materials.
• Tools/Instruments.
• Miscellaneous.

How do I download old St 3?

The Offline Excel utility for filing half-yearly Service Tax return (ST 3) for the period 1st October, 2012 to 31st March, 2013 is now available in ACES. The same can be downloaded from http://acesdownload.nic.in/. It can also be accessed from ‘DOWNLOADS’ section of ACES website, www.aces.gov.in.

What is GST rate of transportation?

What is the rate of GST on GTA?

Service by a GTA	GST rate
Carrying- goods, where consideration charged for transportation of all such goods for a single consignee does not exceed Rs. 750	0%
Any other goods	5% No ITC OR 12% with ITC
Used household goods for personal use	0% **

Is there any GST on transportation?

If the transportation cost is included, then GST has to be charged at the same rate of tax charged on supply. For example, if the goods being supplied is charged at 18%, then you have to charge tax on transport cost also at 18%.

What is a passenger transport?

Definition of. Passenger transport. Passenger transport refers to the total movement of passengers using inland transport on a given network. Data are expressed in million passenger-kilometres, which represents the transport of a passenger for one kilometre. Components for road and rail are available.