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of <h1>Circular Clarifies Tax on Goods Transport by Road: 75% Abatement for Composite GTA Services, Resolves Pending Disputes.</h1> The circular addresses service tax levies on goods transport by road services, responding to issues raised by the All India Motor Transport Congress (AIMTC). It clarifies that goods transport by road services, provided by Goods Transport Agencies (GTA), should be treated as a single composite service, including intermediary services like loading, unloading, and packing, which are not independent but part of the main service. The circular confirms that such services are eligible for a 75% tax abatement. It also clarifies that services involving packing are classified under GTA services, not cargo handling, and time-sensitive transport remains classified as GTA service if a consignment note is issued. Pending disputes on these issues should be resolved promptly.
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