GST RATE ON TRANSPORTATION SERVICE FOR SHIFTING MACHINE WITHIN THE SAME PREMISES/WORKS/FACTORY

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This discussion clarifies GST applicability for transporting machinery within the same factory premises. If a transporter provides only a vehicle (with or without a driver) without issuing a consignment note, it's considered 'rental services of transport vehicles' rather than GTA service. GST is generally applicable at 18% for such vehicle rentals, even for intra-premises movements.

lingam

lingam (Querist)
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18 August 2025 Dear Sir,

We are transporter(GTA) follows RCM basis. We have provided our vehicle to the customer for shifting of materials within the same premises/works/factory with no issuance of consignment note.

Kindly advise is GST applicable or not, if yes at what rate.

Thanks & Regards
Lingam

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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18 August 2025 If you provide just the vehicle (even with a driver, but without issuing a consignment note), the activity is categorized as "rental services of transport vehicles" and not as GTA service. Intra-premises shifting within a factory/works thus doesn't constitute GTA service in the absence of a consignment note.
For vehicle rentals (without operator or with operator), GST is generally applicable at:
18% for rental of goods carriage (without operator).

Dhirajlal Rambhia

Dhirajlal Rambhia (Expert)
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23 September 2025 Good luck....

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