explain NN.03/2013 ST. for Transportation

[manan pandya]

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

AI Summary

Service Tax Exemption: No Tax on Transportation if Charges Are Below 1,500 per Carriage or 750 per Consignee. A user inquired about Notification No. 03/2013 ST concerning service tax exemptions for transportation costs. The notification specifies that no service tax applies if the transportation charge for goods in a single carriage does not exceed 1,500, or if the charge for a single consignee's goods does not exceed 750. Two responses clarified that these exemptions apply to small consignments, with examples illustrating scenarios where service tax would not be charged if these thresholds are not exceeded.