- BY CS DIVYANSHU SAHN
- Divyanshu Sahni & Associates
- Company Secretaries
- JanakPuri, New Delhi
- IMAIL ID: INFO@finlegalforte.com
- By Air
- By Water
- By Road
- Rail
- GTA
- Other modes
- any factory registered under or governed by the Factories Act,1948;
- any society registered under the Societies Registration Act, 1860 or under any other law for the time being in force in any part of India;
- any co-operative society established by or under any law;
- any person registered under CGST/SGST/UTGST Act;
- anybody corporate established by or under any law; or
- any partnership firm whether registered or not under any law including association of persons;
- casual taxable person.
- relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
- defence or military equipments;
- newspaper or magazines registered with the Registrar of Newspapers;
- railway equipments or materials;
- agricultural produce;
- milk, salt and food grain including flours, pulses and rice; and
- organic manure.
- agricultural produce;
- goods, where gross amount
- charged for the transportation of
- goods on a consignment transported in a
- single carriage does not exceed
- one thousand five hundred rupees;
- milk, salt and food grain including flour, pulses and rice;
- organic manure;
- newspaper or magazines registered with the Registrar of Newspapers;
- relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or
- defence or military equipment’s;
HOW AND WHEN TO PAY TAX FOR TRANSPORTATION OF GOODS UNDER GST REGIME
For Updates and articles through mail Subscribe our New Letter at www.finlegalforte.com
In India, Goods are transported by using three means of transportation: –
CASE 1. Transport of goods by Air (How Much tax rate)
S. No. | Particulars | Whether taxable or not under GST? | Tax rate |
1. | Within India | Yes | 18% |
2. | From India to outside India | Yes | 18% |
3. | From outside India to India | Exempt Service | Exempt Service |
CASE 2. Transport of goods by Road(HOW MUCH TAX RATE)
S. No. | Particulars | Whether taxable or not under GST? | Tax rate |
1. | By rail other than container. | Taxable | 5% with ITC on input service. |
2. | By rail in container | Yes | 12% with ITC on input service. |
3. | *By Goods Transport Agency | Yes | 5% with NO ITC. |
4. | Services of goods by courier agency | Yes | 18% with ITC credit. |
5. | Other than Rail, GTA and courier agency. | Exempt Service | Exempt Service |
*What is 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.
CASE 3: Reverse Charge in case of GTA:-
Normally a service provider is required to pay taxes, but in case GTA provides the services to the following persons, recipient of services is required to pay GST under reverse charge:-
CASE 4. Exceptions: – WHEN NO TAX IS APPLICABLE UNDER GST
Services by way of transportation by rail or a vessel from one place in India to another of the following goods –
CASE 5. IN CASE OF TRANSPORT BY GTA when no tax is applicable
Services provided by a goods transport agency, by way of transport in a goods carriage of,-
WHEN
|
goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred |