Transportation of goods

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uma shankar khatri (Querist)
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25 March 2021 In case of Local transportation of goods i.e. cartage for incoming material and outgoing material, amount less than 750/- and more than 750/- , by auto or goods carrying motor vehicle not a GTA, IS GST applicable ? If applicable Who is Liable to PAY and at what RATE ? RCM or regular ?

CMA Poornima Madhava

CMA Poornima Madhava (Expert)
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25 March 2021 1) Services by way of transportation of goods by road (other than by GTA and courier agency) is exempt from GST. No GST on transportation using Auto Rickshaw
2) If services of GTA are availed, then GST is payable under RCM by the person who pays for the freight charges (consignee/consignor, as applicable)
3) However, no GST (under RCM) is applicable on transportation charges paid to GTA provided the consideration for transportation is up to ₹750 per consignment.
There are other exceptions as well. Refer for more details: https://cleartax.in/s/goods-transport-agency-under-gst#st

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Ganeshbabu K

Ganeshbabu K (Expert)
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25 March 2021 All transport of goods by road is exempt except in case of GTA and courier services.

Notification No. 12/2017- Central Tax (Rate)

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