Service Tax on GTA

[deepak kalambate]

Dear Sir,

Is there any exemption from payment of service tax GTA for service recipient?

[YAGAY andSUN]

No Sir, there is no such exemption notification issued by the Department but in case of export of goods, then exemption will be available as refund of service tax.

AI Summary

No Exemption from Service Tax on GTA Services, Refund Available for Export of Goods Under Specific Conditions. A query was raised regarding whether there is an exemption from paying service tax on Goods Transport Agency (GTA) services for the service recipient. The response clarified that there is no exemption notification issued by the Department. However, an exemption is available in the form of a refund of service tax in cases involving the export of goods.