Do Transporters of passengers by motor vehicle have the option to pay tax at 5% without ITC instead of a higher rate with ITC or mandatorily 5% without ITC. If there is a option please can they change scheme in between a financial year?
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Transportation of passengers
Replies (10)
No there is no concessional rate define .
As per Notification 11/2017 CT (r) , under S.no.8, Its 18% GST with ITC.
iv) Transport of passengers, with or without
accompanied belongings, by air, embarking
from or terminating in a Regional
Connectivity Scheme Airport, as notified by
the Ministry of Civil Aviation. 2.5
Provided that
credit of input tax
charged on goods
used in supplying
the service has not
been taken
[Please refer to
Explanation no.
(iv)]
(v) Transport of passengers by air, with or
without accompanied belongings, in other
than economy class.
6 -
(vi) Transport of passengers by motorcab
where the cost of fuel is included in the
consideration charged from the service
recipient.
2.5
Provided that
credit of input tax
charged on goods
and services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
(vii) Passenger transport services other than
(i), (ii) (iii), (iv), (v) and (vi) above.
9 %
You fall under VII point
As per Notification 11/2017 CT (r) , under S.no.8, Its 18% GST with ITC.
iv) Transport of passengers, with or without
accompanied belongings, by air, embarking
from or terminating in a Regional
Connectivity Scheme Airport, as notified by
the Ministry of Civil Aviation. 2.5
Provided that
credit of input tax
charged on goods
used in supplying
the service has not
been taken
[Please refer to
Explanation no.
(iv)]
(v) Transport of passengers by air, with or
without accompanied belongings, in other
than economy class.
6 -
(vi) Transport of passengers by motorcab
where the cost of fuel is included in the
consideration charged from the service
recipient.
2.5
Provided that
credit of input tax
charged on goods
and services used
in supplying the
service has not
been taken
[Please refer to
Explanation no.
(iv)]
(vii) Passenger transport services other than
(i), (ii) (iii), (iv), (v) and (vi) above.
9 %
You fall under VII point
Good explanation Pankaj ji
No dear one cannot switch to other scheme in mid of year
You can request for changing at end of the financial year only.
So Travel agent who transport persons will fall under 5% or 18% rate of GST? In some articles there is mention of 12% too... Kindly help
AS PER NOTIFICIATION 20/2017 CT (RATE) AMENDING PRINCIPAL NOTIFICATION 11/2017 CT (R)
IT 12% WITH ITC & 5% WITHOUT ITC
IF HE IS TOUR OPERATOR THEN ITS 5%
EXPERTS
a person carring transport of passengers via Bus services and not want to claim ITC. can he charged GST @ 5% from customers. please provide N/N
DEAR RAKESH
ITS NOTIFICATION 11/2017 CT (R), DT. 28/06/17 , GST 5% WITHOUT ITC
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