TaxTMI 
TaxTMI 
Are all services provided by GTA are liable to service tax?
Services by GTA
24 Aug 2012 
4 Replies 
1551 Views Asked by
GTA services exemption: specific road transports are exempt and freight payers may bear service tax liability.
Exemptions for Goods Transport Agency services cover transportation of fruits, vegetables, eggs, milk, foodgrains and pulses, household goods, and consignments subject to low freight thresholds; when freight is payable by certain defined persons (factories, societies, cooperative societies, registered dealers of excisable goods, bodies corporate, or partnership firms), the freight payer, not the GTA, is responsible for the service tax. The scope of the "foodgrain" exemption raises definitional questions. (AI Summary)
Exemptions for Goods Transport Agency services cover transportation of fruits, vegetables, eggs, milk, foodgrains and pulses, household goods, and consignments subject to low freight thresholds; when freight is payable by certain defined persons (factories, societies, cooperative societies, registered dealers of excisable goods, bodies corporate, or partnership firms), the freight payer, not the GTA, is responsible for the service tax. The scope of the "foodgrain" exemption raises definitional questions. (AI Summary)