GST Rate on GTA W.E.F 22.09.2025
This query is : Resolved
25 September 2025
We have GST registered transporters and trasnportation of material like Cement, Limestone, Coal. Flyash etc and claimed 12% GST and avail ITC also. My question is any change in GST w.e.f 22.09.2025.
From L.D.Dharmadhikari
From L.D.Dharmadhikari
25 September 2025
Yes, there has been a significant change in the GST rates applicable to the transportation of goods such as cement, limestone, coal, and fly ash, effective from September 22, 2025. The previous GST rate option of 12% (with input tax credit or ITC) has been discontinued. Now, the applicable GST rate for Goods Transport Agency (GTA) and related logistics services is 18% with full ITC, or 5% with restricted/no ITC, starting from 22.09.2025.
Revised GST Rates from 22.09.2025
Goods Transportation (GTA and similar services):
18% GST with full ITC (replacing the previous 12% slab).
5% GST with restricted/no ITC continues for those not availing credit.
Revised GST Rates from 22.09.2025
Goods Transportation (GTA and similar services):
18% GST with full ITC (replacing the previous 12% slab).
5% GST with restricted/no ITC continues for those not availing credit.
25 September 2025
GST Council Notification 15/2025-CTR (services) and 14/2025-CTR (goods) notify these rate changes.
The revised GST regime is intended to simplify compliance and rationalize slabs, abolishing the 12% and 28% service rates in favor of the new 18% standard rate for many services.
For transporters and businesses claiming ITC at 12%, the critical change is to switch to the 18% rate to maintain ITC eligibility. Existing contracts and invoices should be reviewed to comply with the new regime effective from September 22, 2025.
The revised GST regime is intended to simplify compliance and rationalize slabs, abolishing the 12% and 28% service rates in favor of the new 18% standard rate for many services.
For transporters and businesses claiming ITC at 12%, the critical change is to switch to the 18% rate to maintain ITC eligibility. Existing contracts and invoices should be reviewed to comply with the new regime effective from September 22, 2025.
25 September 2025
You are welcome.
26 September 2025
Good luck...
You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now
Click here to login now
Similar Resolved Queries
Unanswered Queries
- Applicability of TDS on CFS, CHA fees, and shipping line charges
- Notice from IT DEPTT IF FD AMOUNT EXCEEDS 10 LACS
- Unable to generate and save json file for updated return
- Applicablity on tds
- GST payable under RCM
- PRODUCT AND SERVICE CATEGORY CODE
- Section 194I not showing in TDS RPU for Compnay Assessee for TDS on rent
- Tax audit & Switching from Presumptive taxation
- LTCG offset against property buy
- Eway bill requirement in case of retail sale of EV scooter
- Advance money given for supply of goods
- Import purchase entry
- Rule 54(1A) for Distributing ITC
- Received advance money for supply of goods but forfeited by us since full money not received
- EXCESS CREDIT REALTED GST REVERSAL
- Export invoice not reported
- CA Articleship Extension Matter
- GST OFFICER WRONG NOTICE
- "Please ensure that the Total of the Deductions u/s 54F match the same in Table D in Sch CG"
- Composition Dealer GST Annual Return Filing process
Trending Online Classes
-
LIVE Course on GSTR-9 & GSTR-9C (Technical | Practical | Concept - Based)
Sachin Jain03 November 2025
CAclubindia
