The Galaxy And Mass Assembly ( GAMA ) survey is a multiwavelength photometric and spectroscopic survey , using the AAOmega spectrograph on the Anglo-Australian Telescope to obtain spectra for up to \sim 300 000 galaxies over 280 square degrees , to a limiting magnitude of r _ { pet } < 19.8 mag . The target galaxies are distributed over 0 < z \la 0.5 with a median redshift of z \approx 0.2 , although the redshift distribution includes a small number of systems , primarily quasars , at higher redshifts , up to and beyond z = 1 . The redshift accuracy ranges from \sigma _ { v } \approx 50 km s ^ { -1 } to \sigma _ { v } \approx 100 km s ^ { -1 } depending on the signal-to-noise of the spectrum . Here we describe the GAMA spectroscopic reduction and analysis pipeline . We present the steps involved in taking the raw two-dimensional spectroscopic images through to flux-calibrated one-dimensional spectra . The resulting GAMA spectra cover an observed wavelength range of 3750 \la \lambda \la 8850 Å at a resolution of R \approx 1300 . The final flux calibration is typically accurate to 10 - 20 \% , although the reliability is worse at the extreme wavelength ends , and poorer in the blue than the red . We present details of the measurement of emission and absorption features in the GAMA spectra . These measurements are characterised through a variety of quality control analyses detailing the robustness and reliability of the measurements . We illustrate the quality of the measurements with a brief exploration of elementary emission line properties of the galaxies in the GAMA sample . We demonstrate the luminosity dependence of the Balmer decrement , consistent with previously published results , and explore further how Balmer decrement varies with galaxy mass and redshift . We also investigate the mass and redshift dependencies of the [ NII ] /H \alpha vs [ OIII ] /H \beta spectral diagnostic diagram , commonly used to discriminate between star forming and nuclear activity in galaxies .