Service tax on service of gta

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Querist : Anonymous (Querist)
15 December 2011 As per the notification, service of GTA for transportation of milk is exempt from the service tax. Does this word "milk" represent milk products also like ghee, milk powder etc. or just milk in liquid form?

Does the liability of service tax arise on the service of GTA for transportation of milk products?

16 December 2011 as usual, milk means raw form of milk transported for public distribution or to the factory of production.

16 December 2011 Notification 33/2004 says "milk". Therefore, exemption can't be availed for milk products.




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