Gta - ser. tax on by-products

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Service Tax on GTA is exempted on Food Grain and Pulses. is Service Tax applicable on Transport Charges of By-Products of Food Grain and Pulses?

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The rule is if the item being transported is 'foodstuff' then the same is exempted from service tax. So, if the by product is a foodstuff, then no service tax on its transportation.

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