Gst rate for transportation

GST on Road Transport of Passengers

Passenger road transport services feature various GST rates depending upon the mode of transportation chosen. The following are the key GST rates that are applicable to GST on transport of passengers by road*:

• Nil GST on passengers travelling by road on public transport
• Nil GST on transport by road of passengers by metered taxi/auto rickshaw/e-rickshaw
• Nil GST on transport by non-A/C contract carriage/stagecoach
• 5% GST on transport by A/C contract carriage/stagecoach (no Input Tax Credit)
• 5% GST on transport by radio taxi and similar services
• 18% GST on rental services of road vehicles including cars, buses, coaches (with or without operator)    

*The above list is not exhaustive and subject to periodic change.