TaxTMI 
TaxTMI 
Sir, Plz clear my doubt that GTA limit is 750 or exceed there after.
GTA Limit Rs.750.
05 Dec 2012 
2 Replies 
18838 Views Asked by
GTA exemption threshold exempts service tax when freight for carriage or consignment falls below set limits; aggregation by consignee.
No service tax is payable on GTA road transport services where freight for goods carriage does not exceed Rs.1500 or where freight payable for an individual consignment does not exceed Rs.750. All consignments sent by a consignor to the same consignee through a GTA are aggregated as one consignment for tax purposes and tax is payable on the total freight; this aggregation applies to the consignee, while the consignor may claim the exemption separately for consignments to different consignees provided each consignment meets the consignment-level limit. (AI Summary)
No service tax is payable on GTA road transport services where freight for goods carriage does not exceed Rs.1500 or where freight payable for an individual consignment does not exceed Rs.750. All consignments sent by a consignor to the same consignee through a GTA are aggregated as one consignment for tax purposes and tax is payable on the total freight; this aggregation applies to the consignee, while the consignor may claim the exemption separately for consignments to different consignees provided each consignment meets the consignment-level limit. (AI Summary)