Services by GTA

[Harsh Jindal]

Are all services provided by GTA are liable to service tax?

AI Summary

Service Tax Exemptions for Goods Transport: Fruits, Vegetables, and Low Freight Charges. Clarification on 'Food Grains' Needed. A discussion on a forum addresses the applicability of service tax on services provided by Goods Transport Agencies (GTA). It highlights exemptions for transporting certain goods like fruits, vegetables, eggs, milk, food grains, and pulses. Additionally, exemptions apply if freight charges are below specific amounts. The responsibility for paying service tax lies with the entity liable to pay freight, such as factories, societies, co-operative societies, excise dealers, corporate bodies, or partnership firms. The transportation of household articles is also exempt. A participant seeks clarification on the classification of 'food grains' under a specific notification.