Page 81 - CA Final GST

Badlani Classes

Entry 21 Services provided by a goods transport agency (GTA), by way of transport in a goods
carriage of –
- agricultural produce;
- goods, where consideration charged for the transportation of goods on a
consignment transported in a single carriage does not exceed Rs.1,500;
- goods, where consideration charged for transportation of all such goods for a
single consignee does not exceed Rs.750;
- milk, salt and food grain including flour, pulses and rice;
- organic manure;
- newspaper or magazines registered with the Registrar of Newspapers;
- relief materials meant for victims of natural or man-made disasters, calamities,
accidents or mishap; or
- defense or military equipment.
Entry 22 Services by way of giving on hire –
a- to a state transport undertaking, a motor vehicle meant to carry more than 12
passengers; or
b- to a goods transport agency, a means of transportation of goods.
Entry Exemptions upto 30-9-2018 to export air/sea freight : Exemption is granted to services
19A/19B by way of transportation of goods-
• from customs station of clearance in India.
• to a place outside India
• by an aircraft [Entry 19A] or by a vessel [Entry 19B]
• upto 30-9-2018.
Note Services not covered within exemption – Within charge of GST:
(a) Transport of goods by road by goods transport agency (GTA).
(b) Transport of goods by rail:
(c) Transport of goods by air within the country or abroad;
(d) Transport of goods by a vessel in the coastal waters;
Services provided as agents for inland waterways- Taxable: Such services are in the
nature of services used for providing the exemption entry service of transport of goods on
inland waterways and would not be covered in exemption.
Que. Compute taxable value for transport of goods by Indian railways within India (all sums
exclusive of all taxes)-
1- Transport of petrol : `400 lakh;
2- Transport of relief materials to earthquake affected areas: `50 lakh:
3- Transport of postal bags: `40 lakh;
4- Transport of newspapers: `10 lakh;
5- Transport of agricultural produce: `60 lakh (including `2 lakh for transport of rice):
6- Transport of tea, coffee, sugar, milk products, jiggery, edible oil and alcoholic
beverage `70 lakh (`10 lakh x 7 items):
7- Transport of defenseequipments: `40 lakh;
8- Transport of books: `20 lakh
9- Transport of chemical fertilizers `10 lakh and organic manure `25 lakh:
10- Transport of other goods: `4,560 lakh (including `200 lakhs for household effects and
`100 lakh towards demurrage)
Ans. Computation of taxable value
Transport of petrol-Taxable `400
Transport of relief materials to earthquake affected areas Exempt
Transport of postal bags-Taxable `40
Transport of newspapers Exempt
Transport of agricultural produce (including Rice) Exempt
Transport of tea, coffee, sugar, milk products, jiggery, edible oil and `70 Page80
alcoholic beverage

Central Goods & Services Tax Act, 2017