https://www.taxtmi.com/article/detailed?id=310 GTA service is taxable but benefits from a 75% abatement and specified exemptions; export related GTA services are exempt/refundable subject to documentary conditions linking place of removal, inland container depot/port/airport, consignment notes and shipping bills and a refund declaration. Ancillary activities (loading, unloading, packing, transshipment, temporary warehousing, security, watch and ward) treated as part of a single composite GTA service where the principal service is road transportation and charges are included in the GTA's invoice, thereby attracting the abatement. Packing or time sensitive transport invoiced and consigned by a GTA remains GTA service. Specified input services to GTAs are exempt. en-us Tue, 17 Mar 2009 00:00:00 +0530 Tue, 17 Mar 2009 08:23:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=310 GTA service is taxable but benefits from a 75% abatement and specified exemptions; export related GTA services are exempt/refundable subject to documentary conditions linking place of removal, inland container depot/port/airport, consignment notes and shipping bills and a refund declaration. Ancillary activities (loading, unloading, packing, transshipment, temporary warehousing, security, watch and ward) treated as part of a single composite GTA service where the principal service is road transportation and charges are included in the GTA's invoice, thereby attracting the abatement. Packing or time sensitive transport invoiced and consigned by a GTA remains GTA service. Specified input services to GTAs are exempt. Articles Service Tax Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=310