Goods Transport Agnecy

This query is : Resolved

dipesh parmar (Querist)
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27 November 2009 Dear Sir,

Exemption no. of 7 ,
Exemption for small service provider of rs. 10,00,000/- is applicable to Goods transport agency or not

Amit Sharma

Amit Sharma (Expert)
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27 November 2009 Dear Dipesh,

The exemption is not available for any service recipient as the notification clearly excludes them. However the GTA himself would be eligible for the exemption provided he satisfies the other conditions of previous year less than Rs. 4/ 8 Lakhs of taxable services and providing of services other than branded and not availing the credits for capital goods, inputs or input services.