GTA service tax Exemption

[Guest]

If GTA (by road) (Transportation of canteen items( flours, pulses milk products, rice, sallt and other items needed at military/airforce unit run canteen) can convince the service tax authority that the nature of GTA business is purely related to the welfare of the public (defence personals /ex-service men and their families), can the GTA get service tax exemption,

[MUKUND THAKKAR]

#2Dated: 14-6-2016 By:- Ganeshan Kalyani

Refer issue id 110510.

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[KASTURI SETHI]

Milk, salt and food grain including flours, pulses and rice;” are fully exempted vide Notification No.25/12-ST as amended vide Notification No.6/15-ST dated 1.3.15. (Already replied to your query.) Regarding other items of military canteen, exemption from Service Tax is available only if you prove that it is self-service. No such exemption for welfare of public etc. as mentioned by you, is available.

[Ganeshan Kalyani]

Sir, I agree with Sri Kasturi Sir's view. Also I thank Sri Mukund Ji for reproducing the earlier reply reference.Thanks.

AI Summary

Service tax exemption for GTA transport depends on item-based notification exemptions and self-service canteen status. Whether a GTA transporting items for a military/airforce unit can claim a service tax exemption: milk, salt and food grains (flours, pulses, rice) are statutorily exempt under the notification framework; other canteen items attract exemption only if the canteen is operated as self-service, and a general welfare-based exemption is not available.