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    <title>GST : TRANSPORTATION &amp; LOGISTICS</title>
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    <description>The article addresses taxation of the transportation and logistics sector under the proposed Goods and Services Tax, highlighting multiple central and state levies that create cascading taxes, the broad scope of transport and ancillary services, and international contrasts in input tax credit and refund mechanisms. It sets out services excluded from service tax, summarises task force recommendations to subsume vehicular and passenger taxes into a GST with concurrent jurisdiction, and notes legislative steps to expand service tax coverage for air and rail services as preparatory moves toward GST, urging elimination of cascading effects through GST design and input tax credit.</description>
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