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Taxability of transportation services

Others 389 views 11 replies
Transportation of goods by rail is taxable or not under GST
Replies (11)
Yes, it's taxable under GST Law.
If I am transporting agriculture products(which is exempt), than also it taxable rail transport
No, transportation of agriculture produces by rail is Exempt from GST.
Ok, means transport of exempt goods is exempt and taxable goods is taxable?
No, it's not like that.. Transportation of all Goods by rail is taxable Except as mentioned hereinafter,
GST is not applicable on the transport of the following goods by railway:
(a) Relief material for disaster struck areas (food for flood victims etc.)
(b) Defence or military equipment
(c) Newspaper or magazines registered with the Registrar of Newspapers
(d) Railway equipment or materials
(e) Agricultural produce
(f) Milk, salt and food grain including flours, pulses and rice
(g) Organic manure
Passenger rail is GST applicable or not
First class or air-conditioned coach is taxable under GST, whereas class other than the first class or air-conditioned coach are exempt from GST.
Ok, means metro train is liable for GST
No,metro, monorail or tramway and in a class other than the first class or air-conditioned coach are exempt from GST. (Notification No. 12/2017-CT (Rates) and 9/2017-IT (Rates) both dated 28-6-2017, effective from 1-7-2017).
Thank you very much, Sagar sir 😊
You're most welcome.......


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