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    <title>GTA service tax</title>
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    <description>Whether a Goods Transport Agency&#039;s taxable turnover should be computed by first applying the abatement and then deducting receipts for fully exempt goods, and whether a net turnover falling below the small service exemption threshold after those deductions permits claiming the exemption; the query arises from a non owner GTA and seeks the correct sequencing for calculating taxable value and consequent exemption eligibility, with no substantive answer provided in the text beyond a referral.</description>
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      <description>Whether a Goods Transport Agency&#039;s taxable turnover should be computed by first applying the abatement and then deducting receipts for fully exempt goods, and whether a net turnover falling below the small service exemption threshold after those deductions permits claiming the exemption; the query arises from a non owner GTA and seeks the correct sequencing for calculating taxable value and consequent exemption eligibility, with no substantive answer provided in the text beyond a referral.</description>
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