04 July 2013
It is regarding Notification No. 25/2012-Service Tax.
21. Services provided by a goods transport agency by way of transportation of - (a) fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;
In this notification Food grains includes Spices and related stuff or not??
04 July 2013
thank you.. My client is exporter of food grains. Who is receiving Good transport Agency Service. But if you refer Notification 31/2012 which exempt exporter from reverse charge related to GTA service availed. As per the notification 31/2012 to avail this exemption Exporter has to file annexure EXP2 with Joint Commissioner.
Im my case i have exemption as per Notification 31/2012 and 25/2012. So do we need to submit EXP2 annexure???
04 July 2013
Spices are not covered under clause 21. Agriculture produce are refereed under clause 20 i.e. transport by rail or vessel. Your client is not falling within Notification 25/2012-ST
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