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Transport related services

January 28th, 2017

1 Passenger transport by air and vessel

¨     Air transport of passengers taxable within India on 40% (except in North East) – Cenvat Credit of only input services available.

¨     Public transport in vessel within India not taxable (even if some tourists travel) – taxable when predominantly for tourism like cruise or chartered ship.

¨     Transport of passengers by air or vessel from India to outside India is taxable as Place of Provision of Service is India.

2 Composition scheme for Air Travel Agent

¨     Option to pay service tax at flat rate on ‘basic fare’ @ 0.6% in case of domestic booking and 1.2% in case of international booking – plus education cess.

3 Transport of Passengers by Road

¨     Transport of passengers in stage carriage, metered taxis, radio taxi, auto rickshaw not taxable.

¨     Transport of public in contract carriage is exempt, but transport in contract carriage for tourism, conducted tour, charter or hire is taxable.

¨     Tour operator – 25% on package tours, 10% if only booking, 40% in other cases.

¨       “Package tour” means a tour wherein transportation, accommodation for stay, food, tourist guide, entry to monuments and other similar services in relation to tour are provided by the tour operator as part of the package tour to the person undertaking the tour  – Para 2(b) of Notification No. 26/2012-ST dated 20-6-2012.


4 Exempted Road Transport of passengers

¨     Transportation of students, faculty and staff of recognised educational institutions

¨     Ambulance services exempt

5 Reverse charge in renting of Motor vehicle designed to carry passengers

¨     Reverse charge when renting to a person who is not in similar line of business

¨     Service Provider HUF, Individual, firm

¨     Service receiver – Business entity registered as body corporate

¨     Tax on 40% if no abatement claimed. Hence, certificate should be obtained from service provider that he has not availed Cenvat credit.

¨     The service receiver is not eligible for Cenvat credit in respect of input service in relation to motor vehicle related services  – hence service tax paid by service receiver under reverse charge is cost to company in most of the cases.

¨     If motor vehicle is given without driver, it is transfer of right to use goods. Then, Vat applies and not service tax.

6 Transport of goods by air

¨     Air freight for transport of goods from outside India to first customs station of clearance in India not taxable.

¨     Air freight for transport of goods from India to outside India not taxable, as per rule 10 of Place of Provision of Service Rules.

¨     Air transport of goods within India taxable.

7 Transport of goods by vessel outside India

¨     Sea freight for goods from outside India to first customs station of clearance in India not taxable

¨     Sea freight for goods from India to outside India not taxable, since per rule 10 of Place of Provision of Service Rules, Place of Provision of Service is outside India.

8 Transport of goods by vessel within India

¨     Transport of goods from one port to other taxable on 50% of value

¨     Transportation of petroleum products, agriculture produce, foodstuff, fertilisiers, postal mail, relief material etc. by vessel not taxable

¨     Transport of goods by inland waterways is not taxable

9 Goods Transport by road

¨     Service by way of transportation of goods by road is in negative list – except services of Goods Transport Agency (GTA) and Courier Agency

10 Goods Transport Agency (GTA)

¨     Tax on GTA and not on GTO.

¨     No service tax if consignment note not issued. Simple transport Bill is not ‘consignment note’

¨     Renting of motor vehicle to state transport or GTA is exempt

11 Liability to pay service tax

¨     Tax payable by service receiver in most of the cases under reverse charge

¨     GTA liable only if both consignor and consignee individuals

¨     GTA liable if goods booked outside India and consignee from out of India is paying freight

¨     GTA to show service tax but not pay it.

¨     If the freight is paid by consignor, he is liable to pay service tax. He can recover the freight amount (including service tax) but it should not be shown separately in his invoice or debit note. If shown, he may be held liable to pay service tax again.

12 Payment of Tax on GTA service

¨     Tax @ 3% plus 3% Education Cess, if Cenvat credit not availed (Obtain certificate from transporter – otherwise 12%) [This condition was not earlier]

¨     Should be paid by GAR-7 and not by Cenvat Credit.

¨     Cenvat credit can be availed if tax paid by GAR-7 challan, if input service.

13 Exemptions to GTA service

¨     ` 750 per consignee per vehicle

¨     ` 1,500 per motor vehicle

¨     Transport by road of fruits, vegetables, eggs, milk, food grains or pulses exempt (no exemption to cotton, sugar cane, oil seeds, tobacco or other agricultural produce)

14 Transport of goods by rail

¨     Presently, only transport of goods in containers is subject to tax

¨     Will be payable on 30% of value on all transport of goods by rail w.e.f. 1-10-2012 (If the date is not extended again).

¨     Transportation of petroleum products, agriculture produce, foodstuff, fertilisiers, postal mail, relief material etc. by vessel not taxable.

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