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Issue ID: 1085
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Availability of GTA abatement

Date 07 Apr 2009
Replies2 Replies
Views 1348 Views
Asked by
GTA abatement for manufacturers on transportation charges under notification 13/2008 allows reduced taxable value for output services.
Manufacturers procuring goods transport agency services for their output services may apply the prescribed GTA abatement on transportation charges under Notification 32/2004, subsequently replaced by Notification 13/2008, thereby permitting reduced taxable value treatment for those transportation charges. (AI Summary)

MANUFACTURING CAN AVAIL GTA ABATEMENT ON TRANSPORTATION CHARGES FOR OUTPUT SERVICE AGAINST notification no. 32/2004

Service Tax
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Replied on Apr 8, 2009
1. I presume the question is whether the manufacturer reciveing the GTA service can avail the exemption. Answer is yes he can.
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Replied on Apr 9, 2009
2.

Yes, but the new notification number is 13/2008

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