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GST on frieght outword of nill rated goods supply
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GST on frieght
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On freight services at 5 % or 12 % , depending on which option is chosed as mentioned under GTA services u/s 9(3) of CGST ACT 2017.
On Air or sea frieght, exemption limit was extended from 30/09/2019 to 30/09/2020
In term of Notification 9/2017 IGST (r) It's exempted only on supply of Agriculture Goods goods define in Annexure 14 of Rule 138.
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