GTA & Hiring

1049 views 1 replies

Hello members,


Please clarify the following:


1) In a transporter view, under Goods Transport by Road Service,  Service Tax is payable on total transport amount or only 25% of the amount.


2) Mechinery provided for hiring to both  public & private companies. Rent was collecting for that facility. For the same, Service Tax is applicable or not?
Whether applicable under which service it comes?


Replies (1)
As per Noti.No.1/2006-ST dt.01/03/06, abatement of 75 % is available provided Goods Transport agenies have fulfilled the conditions, mentioned in the Notification. You second query is not cleare. Please ellaborate more.


CCI Pro

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