CA Pankaj Rathore

Transportation of Goods:

By Rail:

  • General (5% – with ITC of input services)
  • In containers other than Indian Railways (12% with full ITC)
  • Specific goods like agricultural produce, relief materials, defence or military equipment, milk, salt etc. (Exempt)

By Air:

  • From a place outside India up to custom station of clearance in India (Exempt)

By Vessel:

  • by person located in NTT to person located in NTT (5% – with ITC of input services)
  • Inland waterways (Exempt)
  • Specific goods like agricultural produce, relief materials, defence or military equipment, milk, salt etc. (Exempt)

By Road:

  • Through GTA (Specific goods like agricultural produce, relief materials, defence or military equipment, milk, salt etc. (Exempt))
  • Other than above through GTA (5% – No ITC)
  • General (Exempt- except services of GTA or courier agency)
  • Through GTA where gross amount charged, for transportation ,of goods on a consignment in a single carriage does not exceed 1500 or of all such goods for a single consignee does not exceed 750

Transportation of Passengers:

By Rail:

  • Other than sleeper class (5% with ITC of input services)
  • Exempt other than first class and AC Coach

By Air:

  • In economy class (5% – with ITC of input services)
  • Other than economy class (12% – with full ITC)
  • Embarking from or terminating in a Regional Connectivity Scheme Airport (5% – with ITC of input services)
  • Embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal (Exempt)

By Vessel:

  • Inland waterways (Exempt)

By Road:

  • AC contract/stage carriage other than motor cab (5% – with ITC of input services)
  • A radio tax (5% – with ITC of input services)
  • Non-AC contract carriage other than radio taxi excluding tourism, conducted tour, charter or hire (Exempt)
  • Non-AC stage carriage (Exempt)

(if you have any query, feel free to contact me at capankaj97@gmail.com or 9313215231)

Check New GST Rate List Here

More Under Goods and Services Tax

Posted Under

Category : Goods and Services Tax (8103)
Type : Articles (18265)
Tags : goods and services tax (6550) GST (6151)

28 responses to “Taxability under GST on Transportation of Goods or Passengers”

  1. dipikaratde says:

    Dear Sir,

    I services in AC passenger bus what is charged in gst rate pls help me .

    • Mythish says:

      GST at the rate of 5% shall be charged to the customers. And ITC paid on your inputs cannot be taken. Hence, Outward tax should be paid in cash.

  2. ashutosh mishra says:

    is bus service for passengers whose turnover is more than 20 lakh pm is covered under gst what rate applicable.

  3. N.H.Lari says:

    Railway department is floating tender for transportation of Railway materials like Rail, sleepers & p.way materials. Please confirm GST will be charged 5% or 212%

Leave a Reply

Your email address will not be published. Required fields are marked *

Featured Posts