explain NN.03/2013 ST. for Transportation

[Asked by 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

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.