{"id":22886,"date":"2022-08-12T18:14:23","date_gmt":"2022-08-12T12:44:23","guid":{"rendered":"https:\/\/carajput.com\/blog\/?p=22886"},"modified":"2024-01-04T23:28:09","modified_gmt":"2024-01-04T17:58:09","slug":"gst-taxability-of-transportation-services","status":"publish","type":"post","link":"https:\/\/carajput.com\/blog\/gst-taxability-of-transportation-services\/","title":{"rendered":"GST Taxability of Transportation Services"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Page Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-69dc1f2d49217\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #000000;color:#000000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #000000;color:#000000\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-69dc1f2d49217\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/carajput.com\/blog\/gst-taxability-of-transportation-services\/#Taxability_of_transportation_services_under_GST\" title=\"Taxability of transportation services under GST\">Taxability of transportation services under GST<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/carajput.com\/blog\/gst-taxability-of-transportation-services\/#Exemptions_can_be_available_to_the_transportation_industry\" title=\"Exemptions can be available to the transportation industry. \">Exemptions can be available to the transportation industry. <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/carajput.com\/blog\/gst-taxability-of-transportation-services\/#WHAT_IS_THE_CONFUSION_OF_Rs_750_Rs_1500_UNDER_GTA_GST\" title=\"WHAT IS THE CONFUSION OF Rs 750 \/Rs 1500\u00a0 UNDER GTA (GST)\">WHAT IS THE CONFUSION OF Rs 750 \/Rs 1500\u00a0 UNDER GTA (GST)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/carajput.com\/blog\/gst-taxability-of-transportation-services\/#New_functionalities_available_on_the_portal_for_the_GTA_taxpayers\" title=\"New functionalities available on the portal for the GTA taxpayers\">New functionalities available on the portal for the GTA taxpayers<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Taxability_of_transportation_services_under_GST\"><\/span><span style=\"color: #000080;\"><strong><u>Taxability of transportation services under GST<\/u><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<table style=\"height: 508px;\" width=\"905\">\n<tbody>\n<tr>\n<td width=\"94\"><strong>Rate<\/strong><\/td>\n<td width=\"123\"><strong>Condition<\/strong><\/td>\n<td width=\"406\"><strong>Nature of service<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"94\">5%<\/td>\n<td width=\"123\">No ITC on goods and services<\/td>\n<td width=\"406\">Transportation of goods by the road where consignment note is issued (i.e. GTA services) (RCM)<\/td>\n<\/tr>\n<tr>\n<td width=\"94\">5%<\/td>\n<td width=\"123\">No ITC on goods. ITC can be availed only on vessels, ships, etc.<\/td>\n<td width=\"406\">Transportation of goods by vessel<\/td>\n<\/tr>\n<tr>\n<td width=\"94\">5%<\/td>\n<td width=\"123\">ITC on goods can\u2019t be utilised<\/td>\n<td width=\"406\">Transportation of goods by rail<\/td>\n<\/tr>\n<tr>\n<td width=\"94\">12%<\/td>\n<td width=\"123\">ITC eligible<\/td>\n<td width=\"406\">Transportation of goods by road where consignment note is issued (i.e. GTA services) (Forward Charge)<\/td>\n<\/tr>\n<tr>\n<td width=\"94\">12%<\/td>\n<td width=\"123\">ITC eligible<\/td>\n<td width=\"406\">Multimodal transportation of goods<\/td>\n<\/tr>\n<tr>\n<td width=\"94\">12%<\/td>\n<td width=\"123\">ITC can be availed<\/td>\n<td width=\"406\">Transport of goods in containers by rail by any person other than Indian Railways.<\/td>\n<\/tr>\n<tr>\n<td width=\"94\">18%<\/td>\n<td width=\"123\">ITC eligible<\/td>\n<td width=\"406\">Other supporting, incidental or ancillary services<\/td>\n<\/tr>\n<tr>\n<td width=\"94\">18%<\/td>\n<td width=\"123\">ITC eligible<\/td>\n<td width=\"406\">Loading, unloading, storage and warehousing\/cargo handling services<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"Exemptions_can_be_available_to_the_transportation_industry\"><\/span><span style=\"color: #000080;\"><strong><u>Exemptions can be available to the transportation industry. <\/u><\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<table style=\"height: 555px;\" width=\"915\">\n<tbody>\n<tr>\n<td width=\"47\"><strong>S. No<\/strong><\/td>\n<td width=\"576\"><strong>Nature of service<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"47\">1<\/td>\n<td width=\"576\">The hiring of the motor vehicle to GTA as means for transportation of goods<\/td>\n<\/tr>\n<tr>\n<td width=\"47\">2<\/td>\n<td width=\"576\">GTA services provided to Government and its departments<\/td>\n<\/tr>\n<tr>\n<td width=\"47\">3<\/td>\n<td width=\"576\">Transportation of specified goods by rails like agriculture produce, milk, salt, and food grain including flours, pulses, and rice<\/td>\n<\/tr>\n<tr>\n<td width=\"47\">4<\/td>\n<td width=\"576\">Services provided by a goods transport agency to an unregistered person other than a specified category like the factory, Body corporate, etc.<\/td>\n<\/tr>\n<tr>\n<td width=\"47\">5<\/td>\n<td width=\"576\">Transportation of goods by the road where consignment note is not issued<\/td>\n<\/tr>\n<tr>\n<td width=\"47\">6<\/td>\n<td width=\"576\">Services by way of transportation of goods by a vessel from India to Foreign Country<\/td>\n<\/tr>\n<tr>\n<td width=\"47\">7<\/td>\n<td width=\"576\">Transportation of goods by an aircraft or vessel from the customs station of clearance in India to a place outside India<\/td>\n<\/tr>\n<tr>\n<td width=\"47\">8<\/td>\n<td width=\"576\">Specific exemptions in relation to loading, unloading, storage, and warehousing of rice &amp; storage &amp; warehousing of cereals, pulses, fruits, nuts, vegetables, etc.<\/td>\n<\/tr>\n<tr>\n<td width=\"47\">9<\/td>\n<td width=\"576\">Services by way of transportation of goods by an aircraft from a place outside India up to the customs station of clearance in India.<\/td>\n<\/tr>\n<tr>\n<td width=\"47\">10<\/td>\n<td width=\"576\">Transportation of specified goods by GTA like agriculture produce, milk, salt, and food grain including flours, pulses, and rice<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><span class=\"ez-toc-section\" id=\"WHAT_IS_THE_CONFUSION_OF_Rs_750_Rs_1500_UNDER_GTA_GST\"><\/span><span style=\"color: #000080;\">WHAT IS THE CONFUSION OF Rs 750 \/Rs 1500\u00a0 UNDER GTA (GST)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/10\/1A.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11950\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/10\/1A-791x1024.jpg\" alt=\"\" width=\"931\" height=\"1205\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/10\/1A-791x1024.jpg 791w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/10\/1A-232x300.jpg 232w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/10\/1A-768x995.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/10\/1A-1186x1536.jpg 1186w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/10\/1A.jpg 1529w\" sizes=\"(max-width: 931px) 100vw, 931px\" \/><\/a><\/p>\n<p>In case Goods, If consideration charged for the transportation of goods ON A CONSIGNMENT TRANSPORTED IN A SINGLE CARRIAGE does not exceed INR 1500\/-<\/p>\n<p>In Goods, if consideration charged for transportation of ALL SUCH GOODS FOR A SINGLE CONSIGNEE\u00a0does not exceed INR 750\/-<\/p>\n<p><a href=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/10\/2a.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-11949\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/10\/2a.jpg\" alt=\"\" width=\"897\" height=\"736\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/10\/2a.jpg 480w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2016\/10\/2a-300x246.jpg 300w\" sizes=\"(max-width: 897px) 100vw, 897px\" \/><\/a><\/p>\n<p>individual consignment covered in above said exemption means all goods transported by goods transport agency for\u00a0\u201ca\u00a0 consignee\u201c<\/p>\n<p>In contradistinction to this, fixing of exemption limit of INR 1500\/-\u00a0 is not limited to the consignment to the individual consignee but it refers to consignments relatable to\u00a0more than 1\u00a0 consignee.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-22884\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/07\/GTA.jpg\" alt=\"GTA\" width=\"1080\" height=\"1080\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/07\/GTA.jpg 1080w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/07\/GTA-300x300.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/07\/GTA-1024x1024.jpg 1024w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/07\/GTA-150x150.jpg 150w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/07\/GTA-768x768.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/07\/GTA-800x800.jpg 800w\" sizes=\"(max-width: 1080px) 100vw, 1080px\" \/><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-23447\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY.jpg\" alt=\"IMPORTANT ADVISOY\" width=\"1212\" height=\"1353\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY.jpg 1212w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY-269x300.jpg 269w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY-917x1024.jpg 917w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY-768x857.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2020\/09\/IMPORTANT-ADVISOY-800x893.jpg 800w\" sizes=\"(max-width: 1212px) 100vw, 1212px\" \/><\/p>\n<h3><span class=\"ez-toc-section\" id=\"New_functionalities_available_on_the_portal_for_the_GTA_taxpayers\"><\/span><span style=\"color: #000080;\"><strong>New functionalities available on the portal for the GTA taxpayers<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-25992\" src=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/New-functionalities-available-on-the-portal-for-the-GTA-taxpayers.jpg\" alt=\"New functionalities available on the portal for the GTA taxpayers\" width=\"1002\" height=\"873\" srcset=\"https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/New-functionalities-available-on-the-portal-for-the-GTA-taxpayers.jpg 1002w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/New-functionalities-available-on-the-portal-for-the-GTA-taxpayers-300x261.jpg 300w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/New-functionalities-available-on-the-portal-for-the-GTA-taxpayers-768x669.jpg 768w, https:\/\/carajput.com\/blog\/wp-content\/uploads\/2022\/08\/New-functionalities-available-on-the-portal-for-the-GTA-taxpayers-800x697.jpg 800w\" sizes=\"(max-width: 1002px) 100vw, 1002px\" \/><\/p>\n<p><strong>This would be our effort to describe the whole idea in a concise way. <\/strong>If you are also faced with a problem or confusion related to this matter, please feel free to contact the Rajput Jain and Associates team, and as an RJA team will assist you to resolve all your questions along with offering realistic solutions to your GST concerns!!!<\/p>\n<p style=\"text-align: justify;\">FOR FURTHER QUERIES CONTACT US: W:\u00a0<a href=\"https:\/\/l.facebook.com\/l.php?u=http%3A%2F%2Fwww.carajput.com%2F&amp;h=SAQGflxq6AQEemiXU5m1Sleu5gX786YxP36euwMDL4osVrw&amp;enc=AZNOhiS8emvOi54UCNVnOtgbK0wGSKeEDPbJpQZAlf7cr5YxodSOowKyOSqQSaPOGvHdnvM7BqIC59kJjZSk01ga1fRZiYW43kCBMakJLj2AABFBk9rS2CYBcAfrJuc94lg0aPhuGpayaxGpsPeGoOhC-uzXppp1p3gEF_2Ypq758ZRU2ATuk77eX5g1paVf-MLMxpH-3DA9l9FUmq44lBe_&amp;s=1\">www.carajput.com<\/a>\u00a0 \u00a0E: <a href=\"mailto:singh@carajput.com\">singh@carajput.com<\/a>\u00a0 \u00a0T:\u00a0 9-555-555-460<\/p>\n<p><b>Popular blog:<\/b><\/p>\n<ul>\n<li><a href=\"https:\/\/carajput.com\/blog\/e-invoice-mechanism-under-the-gst\/\">E-Invoice Mechanism under the GST<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/blocking-the-e-way-bill-creation-system-if-fails-to-file-gstr-3b-gstn\/\">Blocking\/Unblocking the E-Way Bill creation system if fails to file GSTR-3B: GSTN<\/a><\/li>\n<li><a href=\"https:\/\/carajput.com\/blog\/reasons-for-the-movement-of-goods-under-the-gst\/\">Reasons for the Movement of Goods under the GST<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Taxability of transportation services under GST Rate Condition Nature of service 5% No ITC on goods and services Transportation of goods by the road where consignment note is issued (i.e. GTA services) (RCM) 5% No ITC on goods. ITC can be availed only on vessels, ships, etc. Transportation of goods by vessel 5% ITC on &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[422],"tags":[5046,3396],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22886"}],"collection":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/comments?post=22886"}],"version-history":[{"count":5,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22886\/revisions"}],"predecessor-version":[{"id":25994,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/posts\/22886\/revisions\/25994"}],"wp:attachment":[{"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/media?parent=22886"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/categories?post=22886"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/carajput.com\/blog\/wp-json\/wp\/v2\/tags?post=22886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}