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TMI BlogService tax exemption for transportation of life saving medicinesX X X X Extracts X X X X X X X X Extracts X X X X ..... Service tax exemption for transportation of life saving medicines X X X X Extracts X X X X X X X X Extracts X X X X ..... emption Notification No. 25/2012-ST dated 20.6.2012 as amended only services provided by a goods transport agency, by way of transport in a goods carriage of (a) agricultural produce; (b) goods, where gross amount charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where gross amount charged fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty; (d) milk, salt and food grain including flours, pulses and rice; (e) chemical fertilizer, organic manure and oil cakes; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mishap; or (h) defence or military equipments; (i) cotton, ginned or baled. is exempted. Life saving drugs do not find a place in the above list. Therefore service of transportation of life saving drugs by GTA is not exempted. Reply By KASTURI SETHI: The Reply: I endorse the views of Sh.Ranganathan, Sir. Reply By Ganeshan Kalyani: The Reply: Sir, to the point reply submitted by Sri Rajag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... opalan Sir. Just a curiosity why transportation of life saving drug is not exempted from service tax? Thanks.
Reply By KASTURI SETHI:
The Reply:
Sh.Ganeshan Kalyani Ji,
You are right. Other day-to-day items have been exempted. Life saving drugs should be exempted from ST for transportation. X X X X Extracts X X X X X X X X Extracts X X X X
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