5% GST Applicable on Transport of Empty Containers by Rail: AAR Gujarat

In re Hasti Petro Chemical & Shipping Limited (GST AAR Gujarat)

The applicant, a GST-registered entity operating as a Container Train Operator (CTO), provides transportation services of goods in containers by rail and also transports empty containers to support logistics operations. They currently charge 12% GST (6% CGST + 6% SGST) on both loaded and empty container movements under Entry No. 9(iv) of Notification No. 11/2017-CT (Rate), which applies to “Transport of goods in containers by rail by any person other than Indian Railways.” However, some customers argue that tra

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