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Service tax on gta

Queries 840 views 3 replies

What will be rate of service tax on GTA for receipent as per new rule? Whether 75% abatment is applicable for receipent?

Replies (3)

3.09 %  SAME AS PREVIOUS

 

                                                                                                                                                   EXISTING                    PROPOSED

Financial Leasing Service

10

10

Transport of Goods & passengers by Rail

30

30

Convention Center or Mandap with catering

60

70

Pandal or Shamiana with catering

70

70

Transport of Passenger by Air

40

40

Accommodation in hotels/guest house

50

60

Transport of Goods by Road Service

25

25

Chit Fund Service

70

70

Rent – a – Cab Service

40

40

Coastal Shipping

75

50

Services by tour operator (Package Tour/Arranging accommodation/ Others)

25/10/40

25/10/40

Construction of Complex/Building intended for sale where value of land is included

25

25

Exemption is available but you also have to take a certificate form the service provider that he has not taken any CENVAT credit on inputs, capital goods and input services for providing the said service to you. It is mandatory, else there will be no exemption for you.


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