This discussion clarifies the Goods and Services Tax (GST) applicable to loading and unloading charges when paid to a contractor separate from the transporter. Regardless of whether the charges are calculated on a per Kg, per bag, piece rate, or job contract basis, the applicable GST rate is 18%.
Suppose a company is paying loading and unloading charges (to a contractor other than the transporter) on per Kg per per Bag basis, what will be the rate of GST in this case?
Can it be called a "piece rate" basis or "job contract" an be liable to 5% GST instead of 18%?