Gta - exemption rs. 1500

Shivani (Learner) (1881 Points)

12 September 2014  

Exemption Notification No. 25/2012

 

21. Services provided by a goods transport agency, by way of transport in a goods carriage of,-

 

  1. .........

  2. goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed Rs. 1500;

  3. goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees Rs. 750

Dear Friends

 

I understand the 2nd point above but got confused a bit reading 3rd point.

 

What was the need for Rs. 750 when upto Rs. 1500 is exempt under 1st point.

 

What is the difference between point 1 and point 2?

 

Please explain with examples.

 

thanks

regards

shivani