https://www.taxtmi.com/forum/issue?id=5411 Classification between Business Auxiliary Service and GTA turns on documentary practice: issuance of a consignment note for each consignment indicates classification as GTA. Transport of fruits and vegetables is treated as an exempted transport service for service tax purposes, so where GTA classification applies to such carriage the applicable exemption governs tax implications. en-us Wed, 13 Mar 2013 11:43:41 +0530 Thu, 23 Jan 2025 15:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5411 Classification between Business Auxiliary Service and GTA turns on documentary practice: issuance of a consignment note for each consignment indicates classification as GTA. Transport of fruits and vegetables is treated as an exempted transport service for service tax purposes, so where GTA classification applies to such carriage the applicable exemption governs tax implications. Discussion-Forum Service Tax Wed, 13 Mar 2013 11:43:41 +0530 https://www.taxtmi.com/forum/issue?id=5411