explain NN.03/2013 ST. for Transportation

[Guest]

Dear Experts,

pls. explain in details of below given poins ar per Notification No. 03/2013 ST. for transportation.

b) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

(c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;

also pls. provide example.

regards,

Manan Pandya

b) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

(c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;

- See more at: http://taxguru.in/service-tax/reverse-charge-partial-reverse-charge-mechanism-service-tax.html#sthash.vIMqomQI.dpuf

b) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

(c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;

- See more at: http://taxguru.in/service-tax/reverse-charge-partial-reverse-charge-mechanism-service-tax.html#sthash.vIMqomQI.dpuf

b) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or

(c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;

- See more at: http://taxguru.in/service-tax/reverse-charge-partial-reverse-charge-mechanism-service-tax.html#sthash.vIMqomQI.dpuf

[Pradeep Kumar]

Dear

In my opinion answer will be

a) Let us say Truck carrying goods of Assessee "A", "B" and "C" and the total conveyance of the all the goods belonging to A, B and C is upto ₹ 1500 then no service tax will be charged else service tax will be charged.

b) Another case, Truck carrying goods of Assessee "A" only and amount charge by the GTA is upto ₹ 750 then no service tax otherwise service tax will be charged.

Regards

Pradeep Kumar

[Mahir S]

Sir,

It means exemption has been given to small consignments where freight is upto ₹ 750 per consignee per carriage or ₹ 1,500 per goods carriage.

AI Summary

Transport exemption thresholds exclude service tax for small consignments based on per carriage or per consignee freight. Notification No. 03/2013 ST exempts carriage of goods by goods carriage where the gross amount charged for transportation on a consignment in a single goods carriage does not exceed the carriage-level threshold, and separately exempts where the gross amount charged for transportation of all goods for a single consignee in the goods carriage does not exceed the consignee-level threshold; carriage comprising multiple consignees is assessed by aggregate freight for the carriage, while single-consignee carriage is assessed by freight charged to that consignee.