Exempted under service tax

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Pritam Singh (Querist)

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)

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)

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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