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<h1>New Tax Rate and Abatement Rules for Goods Transport Agencies Effective from July 2012; CENVAT Credit Restrictions Apply.</h1> The manual outlines the abatement and tax rates for services provided by goods transport agencies (GTA) from July 1, 2012, onwards. Initially, the effective service tax rate was set at 25%, increasing to 30% from April 1, 2015. The conditions for availing this rate include not taking CENVAT credit on inputs, capital goods, and input services. Ancillary services included in the GTA's invoice are eligible for a 70% abatement. The definition of a GTA involves providing road transport services with a consignment note. Specific circulars clarify conditions for abatement applicability.