| SERVICES UNDER 100 % REVERSE CHARGE | |||
| SI NO | SERVICE | PROVIDER OF SERVICES | Recipient of Service |
| 1 | Taxable services provided or agreed to be provided by any person who is located in a non-taxable territory and received by any person located in the taxable territory other than non-assessee online recipient (OIDAR) | Any person who is located in a non-taxable territory | Any person located in the taxable territory other than non-assessee online recipient (Business Recipient) |
| 2 | Services provided or agreed to be provided by a goods transport agency (GTA) in respect of transportation of goods by road | Goods Transport Agency (GTA) | any person registered under CGST/SGST/UTGST Act; |
| 3 | Services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India | A person located in non-taxable territory to a person located in non-taxable territory | Importer as defined under clause (26) of section 2 of the Customs Act, 1962. |
| GST RATE ON SERVICES (other then normal rate) | |||
| SL NO | DESCRIPTION OF SERVICES | GST RATE | FOR SERVICE PROVIDER PROVIDING LISTED SERVICES |
| 1 | Transport of goods by rail | 5% | with ITC of input services |
| 2 | Services of goods transport agency (GTA) in relation to transportation of goods [other than used household goods for personal use | 5% | No ITC |
| 3 | Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India | 5% | with ITC of input services |
| 4 | Transport of goods in containers by rail by any person other than Indian Railways | 12% | With Full ITC |
| EXEMPTED SERVICES | |||
| SL NO | DESCRIPTION OF SERVICES | ||
| 1 | Services by way of transportation of goods | ||
| (i) by road except the services of - | |||
| (A) a goods transportation agency; or | |||
| (B) a courier agency; | |||
| (ii) by inland waterways; | |||
| 2 | Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India | ||
| 3 | Services by way of transportation by rail or a vessel from one place in India to another of the following goods - | ||
| (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; | |||
| (b) defence or military equipments; | |||
| (c) newspaper or magazines registered with the Registrar of Newspapers; | |||
| (d) railway equipments or materials; | |||
| (e) agricultural produce; | |||
| (f) milk, salt and food grain including flours, pulses and rice; and | |||
| (g) organic manure | |||
| 4 | Services provided by a goods transport agency, by way of transport in a goods carriage of,- | ||
| (a) agricultural produce; | |||
| (b) 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; | |||
| (c) goods, where gross amount charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred fifty; | |||
| (d) milk, salt and food grain including flour, pulses and rice; | |||
| 5 |
Services by way of loading, unloading, packing, storage or warehousing of rice; |
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