Servuce Tax on Transportation

As per Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017, “goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.21-Oct-2021

Any other goods: 5% No ITC OR 12% with ITC

Service by a GTA: GST rate

Hiring out vehicle to a GTA: 0%

 in cases where the service of GTA is availed by the specified categories of persons in the taxable territory, the recipients who avail such services are the ones liable to pay GST and not the supplier of services unless the GTA opts for collecting and paying taxes @ 12% (6% CGST + 6% SGST).