Service tax

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

05 April 2013 Dear Members,

I want to know that when is service tax not applicable to the clearing and forwarding agent and goods transport agency?

CA Dileep Surya Kumar

CA Dileep Surya Kumar (Expert)
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05 April 2013 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 Rs.1500;

(c) Goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed Rs.750;

(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) Defense or military equipments;”;

These above services by GTA in relation to transportation of the specified goods shall be exempted.

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