22/09/25 revised rate
This query is : Resolved
07 October 2025
After 22/09/25 what is the gst rate for GTA service.
What is mean by multimodal transport, what is rate
Is there any notification.
What is mean by multimodal transport, what is rate
Is there any notification.
07 October 2025
After 22nd September 2025, the GST rate for Goods Transport Agency (GTA) services is 5% without Input Tax Credit (ITC), with an option to pay 18% GST with full ITC. This means GTA can either choose a lower tax rate of 5% but cannot claim ITC or opt for 18% with ITC available. This change was notified by the GST Council effective from 22nd September 2025 through Notification No. 15/2025 – Central Tax (Rate) dated 17.09.2025.
07 October 2025
Multimodal transport means the transportation of goods involving two or more modes of transport (e.g., road, rail, water) from the place of acceptance of goods to the place of delivery under a single contract. Under GST, multimodal transport services are charged at 5% GST with restricted ITC when no air transport is involved. However, if air transport is involved in the multimodal transportation, the rate is 18% GST with full ITC. Multimodal transport is treated differently from GTA, which is primarily road transport only.
There are official GST notifications and FAQs issued by the GST Council clarifying these changes. The 56th GST Council meeting rationalized these rates effective from 22nd September 2025, and detailed FAQs provide clarifications on conditions, ITC eligibility, and classification of services.
There are official GST notifications and FAQs issued by the GST Council clarifying these changes. The 56th GST Council meeting rationalized these rates effective from 22nd September 2025, and detailed FAQs provide clarifications on conditions, ITC eligibility, and classification of services.
08 October 2025
धन्यवाद सरजी, Lot of Thanks 🙏🙏🙏👍🌹🌹🌹
08 October 2025
You are welcome.
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