CGST rate on Supporting services in transport [Heading 9967]

11 Heading 9967 (Supporting services in transport)

Description of Service (3)

Rate % (4)

Condition (5)

[1][Supporting services in transport.

Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965.

[1] Substituted by Notification No. 03/2022-Central Tax (Rate) dt 13-07-2022 wef 18-07-2022. Earlier

2) Substituted by Notification No. 20/2017-Central Tax (Rate) dt 22-08-2017 as

(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

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.]

1) Inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 read as

(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)]

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

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CGST Rate on supply of services [Section 9(1) of CGST Act]

CGST rate on Supporting services in transport [Heading 9967]