Applicability of exemption limit on GTA

Exemption applicability: consignee or consignor recipients are excluded from threshold benefit; registration threshold relieves small suppliers.
The exemption threshold does not extend to a consignee or consignor who is liable to pay service tax as recipient of services; such recipients must register and discharge tax obligations regardless of low-value transactions. Conversely, general-category persons whose aggregate turnover does not exceed the stated registration threshold are not required to obtain a service tax registration certificate. (AI Summary)