GST provisions summary applicable to logistics companies

Last updated: 01 January 2018

Save Share

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;