26 November 2011
As per NN 13/2008 dated 01.03.08 In case of GTA services, the gross amount charged to the extent of 75% of value of the taxable services is exempt from service tax unconditionally. Mean if your bill amount is Rs. 100/- then you will charge service tax only on Rs. 25 @ 10.30%. However if the GTA services are being providing for transport of fruits, vegetables, eggs or milk and food grains or pulses then service tax will not be charged. If u r satisfied by my reply then say thanks by clicking on "THANK USER".