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)

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 online

Dhirajlal Rambhia online

(Expert)

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 online

Dhirajlal Rambhia online

(Expert)

23 September 2025 Good luck....

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