GST on services of transportation of good by other then GTA

5%

Option-1: GST rate 5% (2.5% CGST + 2.5% SGST) subject to the condition that Goods Transport Agency shall not take input tax credit of goods & services utilised for providing GTA services.

RCM is not applicable and GTA has to discharge the tax on forward basis.

Only services provided by a GTA are taxable under GST. Services of transportation of goods by a person other than GTA are exempt. ... The GTA service supplieris not entitled to take ITC on input services availed by him if tax is being charged @ 5% (2.5% CGST + 2.5% SGST).