Service Tax
manjeet jaryal
What are the Exemption limit in case of the GTA For Part Shipment & full truck load
Clarification on Service Tax Exemptions for GTA Services: Rs. 1500 for Full Loads, Rs. 750 for Individual Shipments. A query was raised regarding the exemption limits for service tax in the context of Goods Transport Agency (GTA) services, specifically for part shipments and full truckloads. One respondent clarified that if the gross amount charged does not exceed Rs. 1500 for all consignments in a goods carriage or Rs. 750 for an individual consignment, it is exempt under Notification 34/2004-ST. Another respondent concurred, noting that there is no distinction in service tax application between part shipments and full truckloads under GTA services, referencing the same notification. (AI Summary)