The service tax norms for the transport industry are simplified as follows:

Service tax is charged at 4.20% of the total freight for all the LRs with total more than Rs.750.

Cess tax is charged at 0.15%

Service tax will not be charged to those consignors or consignees who fall under the following category:

  • Factories registered under factories act
  • Companies established under companies act
  • Corporation established under any law
  • Society registered under societies registration act
  • Cooperative society established under any law
  • Dealer of excisable goods registered under central excise law
  • Any corporate body established under any law
  • Service tax will not be charged for those customers who book fruits, vegetables, fish and milk