TaxTMI 
TaxTMI 
Pls clear me,
1. About the limits of Rs.750/- & Rs.1500/- in case of GTA.
2. Also, is every assessee liable to GTA service tax is eligible for exemtion of 75%
Service tax on GTA
07 Dec 2011 
11 Replies 
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GTA service tax exemption thresholds clarified; transporter declaration required and substantial abatement available to eligible assessees.
Service tax on GTA operations is governed by two exemption thresholds: a per-consignee threshold and a per-vehicle aggregate threshold. The GTA is responsible for determining and certifying whether consignments fall within these thresholds, and should note the applicable exemption on consignment notes or bills. A standardized abatement for GTA services is available to eligible assessees. Payments to local truck owners are outside GTA service tax, whereas services by a GTA require transporter certification to support exemption claims. (AI Summary)
Service tax on GTA operations is governed by two exemption thresholds: a per-consignee threshold and a per-vehicle aggregate threshold. The GTA is responsible for determining and certifying whether consignments fall within these thresholds, and should note the applicable exemption on consignment notes or bills. A standardized abatement for GTA services is available to eligible assessees. Payments to local truck owners are outside GTA service tax, whereas services by a GTA require transporter certification to support exemption claims. (AI Summary)