explain NN.03/2013 ST. for Transportation, Service Tax

[manan pandya]

Dear Experts,

pls. explain in details of below given poins ar per Notification No. 03/2013 ST. for transportation.

b) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

(c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;

also pls. provide example.

regards,

Manan Pandya

b) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

(c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;

- See more at: http://taxguru.in/service-tax/reverse-charge-partial-reverse-charge-mechanism-service-tax.html#sthash.vIMqomQI.dpuf

b) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

(c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;

- See more at: http://taxguru.in/service-tax/reverse-charge-partial-reverse-charge-mechanism-service-tax.html#sthash.vIMqomQI.dpuf

b) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

(c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;

- See more at: http://taxguru.in/service-tax/reverse-charge-partial-reverse-charge-mechanism-service-tax.html#sthash.vIMqomQI.dpuf

Posts / Replies

[Pradeep Kumar]

Dear

In my opinion answer will be

a) Let us say Truck carrying goods of Assessee "A", "B" and "C" and the total conveyance of the all the goods belonging to A, B and C is upto ₹ 1500 then no service tax will be charged else service tax will be charged.

b) Another case, Truck carrying goods of Assessee "A" only and amount charge by the GTA is upto ₹ 750 then no service tax otherwise service tax will be charged.

Regards

Pradeep Kumar

[Naveed S]

Sir,

It means exemption has been given to small consignments where freight is upto ₹ 750 per consignee per carriage or ₹ 1,500 per goods carriage.