Description of Service (3)

Rate % (4)

Condition (5)

(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)]

[1][(iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where

(a) GTA does not exercise the option to itself pay GST on the services supplied by it;

2.5

The credit of input tax charged on goods and services used in supplying the service has not been taken.

[Please refer to Explanation no. (iv)]

(b) GTA exercises the option to itself pay GST on services supplied by it.

2.5 or

(1) In respect of supplies on which GTA pays tax at the rate of 2.5%, GTA shall not take credit of input tax charged on goods and services used in supplying the service.

[Please refer to Explanation no. (iv)]

6

(2) The option by GTA to itself pay GST on the services supplied by it during a Financial Year shall be exercised by making a declaration in Annexure V [2][on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year]

Provided that the option for the Financial Year 2022-2023 shall be exercised on or before the 16th August, 2022]

Provided further that invoice for supply of the service charging Central tax at the rates as applicable to clause (b) may be issued during the period from the 18th July,2022 to 16th August, 2022 before exercising the option for the financial year 2022-2023 but in such a case the supplier shall exercise the option to pay GST on its supplies on or before the 16th August,2022.]

[3][Provided also that the option for the Financial Year 2023-2024 shall be exercised on or before the 31^st May, 2023

Provided also that a GTA who commences new business or crosses threshold for registration during any Financial Year, may exercise the option to itself pay GST on the services supplied by it during that Financial Year by making a declaration in Annexure V before the expiry of forty-five days from the date of applying for GST registration or one month from the date of obtaining whichever is later.]

[4][Provided also that the option exercised by GTA to itself pay GST on the services supplied by it during a Financial Year shall be deemed to have been exercised for the next and future financial years unless the GTA files a declaration in Annexure VI to revert under reverse charge mechanism on or after the 1st January of the preceding Financial Year but not later than 31st March of the preceding Financial Year]

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

6

-]

[5][(v). Transportation of [6][natural gas, petroleum crude, motor spirit (commonly known as petrol), high speed diesel or aviation turbine fuel] through pipeline

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)]

6

-]

[7][(vi) Multimodal transportation of goods.

[8][Explanation.-1

(a) “multimodal transportation” means carriage of goods by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter;

(b) “mode of transport” means carriage of goods by road, air, rail, inland waterways or sea;

(c) “multimodal transporter” means a person who,-

(A) enters into a contract under which he undertakes to perform multimodal transportation against freight; and

(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.

[9][Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.

6

-]

[10][(via) Transport of goods by ropeways.

2.5

The credit of input tax charged on goods used in supplying the service has not been taken.

[Please refer to Explanation no. (iv)]

[11][(vii) Goods transport services other than (i), (ii), (iii), (iv), (v), (vi) and (via) above.

9

-]