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Publish Date: 06 Jan, 2009
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Exemption to services provided to GTA for use in providing services relating to Transport of goods b

 

Exemption to services provided to GTA for use in providing services relating to Transport of goods by road

 

The Government vide Notification 1/2009-ST, dated has exempted the below-mentioned taxable services from whole of service tax leviable on them under Section 66 of the Finance Act, 1994 when the same are provided by any person to a Goods Transport Agency for use by said goods transport agency to provide any service referred to in sub-clause (zzp) of clause (105) of Section 65 to a customer in relation to transport of goods by road. The exempted services are as following:

 

v  Clearing and Forwarding Agent’s Service falling under sub-clause (j) of Section 65 (105)

v  Manpower Recruitment and Supply Agencies Services falling under sub-clause (k) of Section 65 (105)

v  Cargo Handling Service falling under sub-clause (zr) of Section 65 (105)

v  Storage and Warehousing Service falling under sub-clause (zza) of Section 65 (105)

v  Business Auxiliary Services falling under sub-clause (zzb) of Section 65 (105)

 

v  Packaging Activity Services falling under sub-clause (zzzf) of Section 65 (105)

 

v  Business Support Services falling under sub-clause (zzzq) of Section 65 (105)

 

v  Supply of Tangible Goods for Use falling under sub-clause (zzzzj) of Section 65 (105)

  

Condition: For availing full exemption the said Notification also imposed the following condition:

 

The invoice issued by such service provider, providing services should mention:-

 

1.      the name and address of the goods transport agency and also

2.      the name and date of the consignment note, by whatever name called, issued in his behalf.

 

 

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