GTA Service provider

[Biplab Malakar]

26/2012-ST dated 20.06.12 allows abatement in excess of 25% of gross amount charged by the GTA service provider (sl.no.7) subject to fulfillment of condition at col. 4. In absence of any proof / information/ declaration/ undertakings given by the GTA service provider in respect of fulfillment of the condition, whether the abatement of 75% is allowable or not.

 

AI Summary

GTA service abatement requires compliance with prescribed condition for eligibility; advisory views conflict on declaration burden.
GTA abatement under Notification 26/2012-ST is conditional on compliance with a declaration or proof regarding non availment of input credit; advisory opinions conflict-some advise that no declaration by the service provider bars abatement, others suggest historical treatment of taxable freight and later changes affecting documentary requirements, and Budget 2015 reduced the abatement rate while raising uncertainty about whether the service recipient must fulfil the provider's condition.