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 [email protected] or 9313215231)

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More Under Goods and Services Tax

34 Comments

  1. RISHABH PAROHA says:

    My client have 5 buses engaged in transportation of passengers from one city to another city. Out of 5 buses 2 buses are AC Bus and 3 are non AC bus. whether GST shall be levied on the service. If Yes, than GST shall be levied on all buses or only for AC buses.

  2. RISHABH PAROHA says:

    Sir,
    My client have 5 buses engaged in transportation of passengers from one city to other. out of 5 buses 2 buses are AC buses and other 3 are non AC buses. whether GST will be levied in above mentioned service. If Yes,, than GST shall be charged to all buses or only to 2 buses.

  3. SUBHASH SHRIVAS says:

    राज्य के बहार से आने वाले यात्री पर IGST लगेगा या CGST/SGST लगेगा
    ओर
    राज्य के बहार से जाने वाले यात्री पर IGST लगेगा या CGST/SGST लगेगा

  4. Amala says:

    Whether GST input can be claimed on Transportation of Passengers by Road?
    As the rate of GST is 5% (without ITC)
    But as per Sec 17 (5) we can claim input for transportation of passengers on purchase of vehicles.
    So whether the GST tariff over rules the GST section?
    If not please provide your valuable view on it.

  5. 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%

  6. Nisha Kumari says:

    Please explain these two point.

    1. Non-AC contract carriage other than radio taxi excluding tourism, conducted tour, charter or hire (Exempt)
    2. Non-AC stage carriage (Exempt)

  7. Raju Kulkarni says:

    I am transporter of passengers to a factory and a schools and paying 5% GST on my outward invoices.
    I am receiving buses on hire as input services from registered suppliers @ 5% GST and Unregistered Service providers and depositing GST @ 5% under RCM. Can I get ITC charged by my supplier of buses on hire and GST deposited by me under RCM ?

  8. Avadhesh Dahima says:

    Sir, Our Client is a Distributor of Food Packed Items which falls under 18% Rate which are Purchased on IGST. He sells the goods intrastate and transports the goods to the Dealers [B2B]
    Transporter charges 5%.. on Freight Outward. My Question is Is my Client Eligible to take ITC of the 5% paid to the TRANSPORTER ??

  9. Debabrata Roy says:

    Transport of corporate staff from their home or other palace to working places which is located in SEZ is free from GST as the receiver of service is located in SEZ

  10. T D SHAJU says:

    Sir,
    We are cement suppliers.We charge loading and transporting charges in the tax invoice.GST rate of cement is 28%. What is the GST for transporting and loading charges.Please elaborate

  11. KRIPAL says:

    राज्य के बहार से आने वाले माल के भाड़े पर IGST लगेगा या CGST/SGST लगेगा

  12. Dilip Kumar Somani says:

    Refer to sl no 9 of exemption list issued by Govt.Services by way of transportation of goods by Road except the services of a GTA is exempted.Freight paid to Individual truck owner is thus exempted.If you have other view may kindly be elaborate

  13. Hiten says:

    Sir, what is the SAC for Assemble to principle supplier product, We are assemble the products and return to the principle supplier & Charges the Labour Charges

  14. Mayank M says:

    Another Query:
    We sell……Sorry now supply goods to a person. We charge freight outward & add it in the bill/Invoice.
    Our goods are chiefly of 18% IGST….. Shall we charge GST rate on Freight Outward and if Yes, @ what percentage….i.e: GTA (previously known) is now in 5% category but I heard someone explaining that if we charge Freight Outward on the same invoice with Goods carrying 18% GST, then the same 18% rate will be charged on Freight Outward.
    Pls elaborate.

  15. Mayank M says:

    Pls explain:
    We buy goods from other states thru truck/lorry & pay transportation to truck/lorry driver…..(supposing no C Note is issued/available).
    In GST regime, we’re liable to pay GST @ 5% on this service supplied/received (under Reverse Charge Mechanism). Is this 5% GST (paid under RCM) available for ITC…..
    Pls elaborate…..

  16. Ramesh Kumawat says:

    if a GTA Purchased Truck then 28% GST charge on Truck Value And GTA Not Required to pay GST on hire charge Due to cover in RCM ,then How to Possible to take Credit Of GST Charge on Truck .
    And GTA Also not Deal With Unregistered Person.

  17. BIPLAB GHOSH says:

    We are purchasing goods from other state and this goods are transported by road through individual transporter. They are not given any Consignment Note or Bilty.
    We are received only RC & Pan Card from them for make him payment of freight.

    In this case can we liable to pay GST under Reverse charge mechanism if yes then what is the tax rate we have to pay and which tax category that payment is given under CGST, SGST or IGST.

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