Service Tax exemption for goods carriage to GTA - 29/2008 - Service Tax

Service Tax exemption for supply of goods carriage to goods transport agencies without transfer of possession.

Exemption is provided for the taxable service of supplying a goods carriage to a goods transport agency where there is no transfer of right of possession and effective control, when the carriage is used by the goods transport agency to provide transport-of-goods-by-road services; the Central Government, under section 93(1) of the Finance Act, exempts the whole of the service tax leviable under section 66 in such cases, effective from publication in the Official Gazette.