Gta

It is a taxable service from 2005 and also issued a notification in this regard 30/2012 dt. 01/07/2012, where in liability to pay service tax recipient i.e. Rs. 100 bill valued then service tax applicable Rs. 100 of Rs. 25% of 12.36% means Tax liability Rs. 3.09 only and it is mandatory for registration under GTA service. If you not got plz forward the same.

Everything transported by road is not leviable to service tax. The transportation of following goods are exempted:

1. agricultural produce;
2. foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages;
3. chemical fertilizer and oilcakes;
4. newspaper or magazines registered with the Registrar of Newspapers;
5. relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
6. defense or military equipments;

Your other part of query is not clear.