Service tax on gta service in relation to food grains

This query is : Resolved

Querist : Anonymous

Querist : Anonymous (Querist)

20 February 2013 in service tax mega exemption, exemptions available to the services(sr no 21 of negative list) provided by the goods transport agency. These are services by way of transportation of –

fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;
goods where gross amount charged on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or
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.

my question is that whether the above written food grain include polished rice.

Guest

Guest (Expert)

20 February 2013 food grains will include all kind of food grains.

Querist : Anonymous

Querist : Anonymous (Querist)

22 February 2013 some of the persons said that it includes only the basic products produced by the farmers not the polished material

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