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Service tax on dry fruit

This query is : Resolved 

08 January 2014 is service tax applicable on transportation of dry fruits in GTA service??

08 January 2014 Yes. Service tax applicable on transportation of dry fruits in GTA services.

Exempted Services Notification No.25/2012 ST dated 20.6.2012w.e.f 1.07.2012.

Transport of Specified goods by Road

Under this entry, exemption has been granted to 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 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;
Similar exemptions existed earlier vide Notification No.34/2004-ST dated
3.12.2004 as amended by Notification No.4/2010-ST dated 27.02.2010 and
Notification No.34/2004-ST dated 3.12.2004 (since rescinded)
Also, transport of goods by road by goods transport agency also enjoys an
abatement @ 75 per cent vide Notification No.26/2012-ST dated 20.6.2012
(earlier Notification No.1/2006-ST).




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