Service tax

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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)

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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