08 January 2014
Yes. Service tax applicable on transportation of dry fruits in GTA services.
Exempted Services Notification No.25/2012 ST dated 20.6.2012w.e.f 1.07.2012.
Transport of Specified goods by Road
Under this entry, exemption has been granted to services provided by a goods transport agency by way of transportation of –
(a) Fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage; (b) Goods where gross amount charged on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or (c) Goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty; Similar exemptions existed earlier vide Notification No.34/2004-ST dated 3.12.2004 as amended by Notification No.4/2010-ST dated 27.02.2010 and Notification No.34/2004-ST dated 3.12.2004 (since rescinded) Also, transport of goods by road by goods transport agency also enjoys an abatement @ 75 per cent vide Notification No.26/2012-ST dated 20.6.2012 (earlier Notification No.1/2006-ST).
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