Exempted under service tax

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Pritam Singh (Querist)
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11 August 2013 dear sir,
which goods are exempted from service tax on goods transport by road, please provide link for this.
thnaks

CA Suresh Jain

CA Suresh Jain (Expert)
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11 August 2013 upto 01.03.2013
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;
(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;

w.e.f 01.03.2013

vide notification 03/2013 dt 01.03.2013 the following entry shall be substituted, namely:-“21. Services provided by a goods transport agency, by way of transport in a
goods carriage of,-
(a) agricultural produce;
(b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
(c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;
(d) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages;
(e) chemical fertilizer and oilcakes;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
(h) defence or military equipments;”;

RENGARAJ R.K

RENGARAJ R.K (Expert)
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11 August 2013 see 25/2012 ST for 01.07.12 to 28.02.13 in which the above 3 items were covered. After 01.03.2013 -
Notn no.25 has been amended to include the following additional exemption. Ref: 03/2013-ST

“21. Services provided by a goods transport agency, by way of transport in a goods carriage of,-
(a) agricultural produce;
(b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees;
(c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty;
(d) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages;
(e) chemical fertilizer and oilcakes;
(f) newspaper or magazines registere

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