franklings (MD) (135 Points)
22 June 2016If GTA (by road) (Transportation of defence canteen items( flours, pulses milk products, rice, sallt and other items needed at military/airforce unit run canteen) can convince the service tax authority that the nature of GTA business is purely related to the welfare of the public (defence personals /ex-service men and their families), can the GTA get service tax exemption?
CA Harshal Totla
(Chartered Accountant)
(2229 Points)
Replied 22 June 2016
Services provided by a goods transport agency by way of transportation of -
fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage
-chemical fertilizer, organic manure and oil cakes;
-newspaper or magazines registered with the Registrar of Newspaper;
-relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
-defence or military equipments
-Cotton, gilled or bailed
These are exempted vide mega exemption notification 25/2012 dated 20.06.2012
Apart from these nothing is exempted in respect of transportation of goods by GTA
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