For an individual what are the conditions to become a Good Transport operator (GTO) and what differs GTO from GTA (good transport agency). Is GTO liable to service tax. Please clarify
franklings (MD) (135 Points)
25 March 2017For an individual what are the conditions to become a Good Transport operator (GTO) and what differs GTO from GTA (good transport agency). Is GTO liable to service tax. Please clarify
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177896 Points)
Replied 25 March 2017
GTO exempt under the Negative list vide entry no 66D(p).
Refer: https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=5770
and the list notifications attached.
franklings
(MD)
(135 Points)
Replied 27 March 2017
Sir
What are the services / contracts can be done by GTO with out collect & pay service tax.