Services by GTA

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..... Services by GTA
Query (Issue) Started By: - Harsh Jindal Dated:- 24-8-2012 Last Reply Date:- 13-5-2015 Service Tax
Got 4 Replies
Service Tax
Are all services provided by GTA are liable to service tax? Reply By Pradeep Khatri: The Reply: Exemptions under GTA Services:- * Exemption in relation to transportation of fruits, vegetables, eggs or milk. * Exemption to transportation of .....

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..... food grain or pulses by road w.e.f. 20-02-2010. * Where freight charges for the goods carriage is less than or equal to Rs. 1500/- or where the freight paid or payable for the consignment is less than or equal to Rs. 750/- Reply By JAMES PG: The Reply: In addition, when in relation to service provided or agreed to be provided by a GTA in respect of transportation of goods by road, where the pe .....

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..... rson liable to pay freight is,- (I) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (II) 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; (III) any co-operative society established by or under any law; (IV) any dealer of excisable goods, who is registered un .....

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..... der the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (V) any body corporate established, by or under any law; or (VI) any partnership firm whether registered or not under any law including association of persons;-- GTA is not liable to pay ST but the person who pays or liable to pay freight is responsible for payment of Service Tax Reply By Pradeep Khatri: The Reply: Tra .....

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..... nsportation of Household articles also qualifys for exemption from Service Tax. Reply By ganeshan kalyani: The Reply: The notification no 25/2012 dated 20.06.2012 is amended from time to time. the clause (d) of entry no.21. In the substituted clause the text food grain is mentioned. I would request to contribute your views with regards to what all can to classified as food grain. Where can we fi .....

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..... nd the definition of food grains which would legally be accepted.
Discussion Forum - Knowledge Sharing .....

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