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Thursday, October 8, 2015

Loading-unloading & packing is a part of GTA for levy of service tax & abatement provisions- CBEC

CBEC vide Circular No. 186/5/2015-ST on 05.10.2015 has provided a clarification regarding chargeability of service tax on ancillary services provided by GTA's in the course of transportation of goods by road.

·         GTA means any person who provides service to a person wrt transport of goods by road.
·         Such service provided is a composite service and includes any ancillary services like loading/ unloading, packing/unpacking, transshipment, temporary storage etc., provided in the course of transportation of goods by road by GTA itself or by sub-contractor.
·         Such single composite service if it is provided in the ordinary course of business, is not to be fragmented into any components as separate services. Thus, a composite service consisting of more than one service would be treated as a single service based on the nature of main or principal service which gives a transaction its essential feature. 
·         The abatement of 70%, as applicable to GTA service, would be available on ancillary services which are provided in the course of transportation of goods by road and the charges for such services are included in the invoice issued by the GTA.

·         If GTA undertakes to deliver the goods within a stipulated time at a particular destination, such service would also be considered as ancillary to GTA service and abatement provisions would be applicable for such services treating ancillary services forming part of GTA services.

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