Service Tax

[Guest]

What are the Exemption limit in case of the GTA For Part Shipment & full truck load

[Ramanujam Varadarajan]

If gross amount charged does not exceeds Rs. 1500 for all consignments in a goods carriage and Rs. 750 for an individual consignment, is exempt - Notification 34/2004-ST dated 3.12.2004

[Surender Gupta]

I agree with the views of Mr. Ramanujam Vardarajan and like to add that for the purpose of levy of service tax, there is no difference between part shipment and full truck load as long as GTA service is concerned. As specified by Mr. Ramanujam, you need to see notification no. 34/2004

AI Summary

Exemption limit for Goods Transport Agency services applies by monetary threshold; part shipments equal full truck loads. Exemption for Goods Transport Agency services applies where the gross amount charged for all consignments in a goods carriage and for an individual consignment does not exceed the notification's prescribed thresholds; the exemption criterion is monetary amount and not the shipment type.