This paper addresses the challenge of decentralized task allocation within heterogeneous multi-agent systems operating under communication constraints. We introduce a novel framework that integrates graph neural networks (GNNs) with a centralized training and decentralized execution (CTDE) paradigm, further enhanced by a tailored Proximal Policy Optimization (PPO) algorithm for multi-agent deep reinforcement learning (MARL). Our approach enables unmanned aerial vehicles (UAVs) and unmanned ground vehicles (UGVs) to dynamically allocate tasks efficiently without necessitating central coordination in a 3D grid environment. The framework minimizes total travel time while simultaneously avoiding conflicts in task assignments. For the cost calculation and routing, we employ reservation-based A* and R* path planners. Experimental results revealed that our method achieves a high 92.5% conflict-free success rate, with only a 7.49% performance gap compared to the centralized Hungarian method, while outperforming the heuristic decentralized baseline based on greedy approach. Additionally, the framework exhibits scalability with up to 20 agents with allocation processing of 2.8 s and robustness in responding to dynamically generated tasks, underscoring its potential for real-world applications in complex multi-agent scenarios.