OneTax GST
News & Updates

GST Rates for Transport Services


Download

Sl No.

Chapter, Section         or Heading

Description of Service

Rate (per cent.)

Condition

 

(1)

(2)

(3)

(4)

(5)

 

8

Heading  9964 (Passenger transport services)

(i)  Transport  of  passengers,  with  or  without accompanied belongings, by rail in first class or air conditioned coach.

2.5%

Provided         that credit of input tax charged in respect of  goods  used  in supplying         the service     is     not utilised for paying central     tax     or integrated   tax   on the  supply  of  the service

 

(ii)  Transport  of  passengers,  with  or  without accompanied belongings by-
(a)  air conditioned contract carriage other than motorcab;
(b)  air conditioned stage carriage;
(c)  radio taxi.
Explanation.-
(a)   “contract   carriage”   has   the   meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(b) “stage carriage” has the meaning assigned to it in clause (40) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ;
(c) “radio taxi” means a taxi including a radio cab,  by  whatever  name  called,  which  is  in two-way radio communication with a central control  office  and  is  enabled  for  tracking using  Global  Positioning  System  (GPS)  or General Packet Radio Service (GPRS).

2.5%

Provided         that credit of input tax charged  on  goods or   services   used in   supplying   the service    has    not been taken
[Please    refer    to Explanation     no. (iv)]

 

(iii) Transport of passengers, with or without accompanied  belongings,  by  air  in  economy class.

2.5%

Provided         that credit of input tax charged  on  goods used  in supplying the service has not been taken
[Please    refer    to Explanation     no. (iv)]

 

(iv) Transport of passengers, with or without accompanied  belongings,  by  air,  embarking from     or     terminating     in     a     Regional Connectivity Scheme  Airport,  as  notified  by the Ministry of Civil Aviation.

2.5%

Provided         that credit of input tax charged  on  goods used  in supplying the service has not been taken
[Please    refer    to Explanation     no. (iv)]

 

(v)  Transport  of  passengers  by  air,  with  or without   accompanied   belongings,   in   other than economy class.

6%

-

 

(vi)   Transport   of   passengers   by  motorcab where  the  cost  of  fuel  is  included  in  the consideration    charged    from    the    service recipient.

2.5%

Provided         that credit of input tax charged  on  goods and  services  used in   supplying   the service    has    not been taken
[Please    refer    to Explanation     no. (iv)]

 

 

 

 

OR

 

 

6.0%

 

 

(vii)  Passenger  transport  services  other  than (i), (ii)  (iii), (iv), (v) and (vi) above.

9%

-

 

9

Heading  9965 (Goods transport services)

(i)  Transport  of  goods  by  rail  (other  than services specified at item no. (iv)).

2.5%

Provided         that credit of input tax charged in respect of       goods       in
supplying         the service     is     not utilised for paying central     tax     or integrated   tax   on the  supply  of  the service

 

(ii) Transport of goods in a vessel.

2.5%

Provided         that credit of input tax charged  on  goods (other     than     on ships,         vessels including        bulk
carriers            and tankers)  used    in supplying         the service    has    not been taken
[Please    refer    to Explanation     no. (iv)]

 

 

 

(iii)   Services   of   goods   transport   agency (GTA)  in  relation  to  transportation  of  goods (including used household goods for personal use).
Explanation.-    “goods    transport    agency” means  any  person  who  provides  service  in relation  to  transport  of  goods  by  road  and issues  consignment  note,  by  whatever  name called.

2.5%

Provided         that credit of input tax charged  on  goods and  services  used in   supplying   the service    has    not been taken
[Please    refer    to Explanation     no. (iv)]

 

 

 

OR

   

6%

Provided that the goods transport agency opting to
pay central tax @ 6% under this entry shall, thenceforth,
be liable to pay central tax @ 6% on all the services of
GTA supplied by it.”;

 

(iv)  Transport  of  goods  in  containers  by rail by any person other than Indian Railways.

6%

-

 

(v)  Goods  transport  services  other  than  (i), (ii), (iii) and (iv) above.

9%

-

 

10

Heading  9966 (Rental services         of transport vehicles)

(i) Renting of motorcab where the cost of fuel is included in the consideration charged from the service recipient.

2.5%

Provided         that credit of input tax charged  on  goods and  services  used in   supplying   the service    has    not been taken
[Please    refer    to Explanation     no. (iv)]

 

 

 

OR

 

 

 

6%

-

 

(ii) Rental services of transport vehicles with or without operators, other than (i)  above.

9%

-

 

11

Heading 9967 (Supporting services         in transport)

(i) Services of goods transport agency (GTA) in    relation    to    transportation    of    goods (including used household goods for personal use).
Explanation.-    “goods    transport    agency” means  any  person  who  provides  service  in relation  to  transport  of  goods  by  road  and issues  consignment  note,  by  whatever  name called.

2.5%

Provided         that credit of input tax charged  on  goods and  services  used in   supplying   the service    has    not been taken
[Please    refer    to Explanation     no. (iv)]

 

OR

 

6%

Provided that the goods transport agency opting to
pay central tax @ 6% under this entry shall, thenceforth,
be liable to pay central tax @ 6% on all the services of
GTA supplied by it.”;

 

(ii)   Supporting   services   in   transport   other than (i) above.

9%

-

 

12

Heading  9968

Postal and courier services.

9%

-

 

13

Heading  9969

Electricity,  gas,  water  and  other  distribution services.

9%

-

 

14

Section 7

Financial  and  related  services;  real  estate services; and rental and leasing services.

 

 

 

15

Heading  9971
(Financial   and

(i)  Services  provided  by a  foreman  of  a  chit fund in relation to chit.

6%

Provided         that credit of input tax

 

 

related services)

Explanation.-
(a) "chit" means a transaction whether called chit,  chit  fund,  chitty,  kuri,  or  by  whatever name by or under which a person enters into an  agreement  with  a  specified  number  of persons    that    every    one    of    them    shall subscribe   a   certain   sum   of   money   (or   a certain  quantity  of  grain  instead)  by  way  of periodical  instalments  over  a  definite  period and that each subscriber shall, in his turn, as determined by lot or by auction or by tender or in such other manner as may be specified in  the  chit  agreement,  be  entitled  to  a  prize amount;
(b)  “foreman  of  a  chit  fund”  shall  have  the same    meaning    as    is    assigned    to    the expression “foreman” in clause (j) of section 2 of the Chit Funds Act, 1982 (40 of 1982).

 

charged  on  goods used  in supplying the service has not been taken [Please    refer    to Explanation     no. (iv)]

 

(ii) Transfer of the right to use any goods for any  purpose  (whether  or  not  for  a  specified period)  for  cash,  deferred  payment  or  other valuable consideration.

Same rate of central tax as on supply of like goods involving transfer of title in goods

 

(iii)  Any  transfer  of  right  in  goods  or  of undivided share in goods without the transfer of title thereof.

Same rate of central tax as on supply of like goods involving transfer of title in goods

 

(iv)  Leasing  of  aircrafts  by  an  operator  for operating  scheduled  air  transport  service  or scheduled   air   cargo   service   by   way   of transaction covered by clause (f) paragraph 5 of  Schedule  II  of  the  Central  Goods  and Services Act, 2017.
Explanation.-
(a)  “operator”  means  a  person,  organisation or enterprise engaged in or offering to engage in aircraft operations;
(b)  “scheduled  air  transport  service”  means an  air  transport  service  undertaken  between the   same   two   or   more   places   operated according  to  a  published  time  table  or  with flights   so   regular   or   frequent   that   they constitute  a  recognisable  systematic  series, each flight being open to use by members of the public;
(c)  “scheduled  air  cargo  service”  means  air transportation of cargo or mail on a scheduled basis  according  to  a  published  time  table  or with  flights  so  regular  or  frequent  that  they constitute  a  recognisably  systematic  series, not open to use by passengers.

2.5%

Provided         that credit of input tax charged  on  goods used  in supplying the service has not been taken
[Please    refer    to Explanation     no. (iv)]

 

(v)  Financial  and  related  services  other  than (i), (ii), (iii), and (iv) above.

9%

-