WHETHER I AM GOODS TRANSPORT AGENCY???

You are issuing builty /LR/Consignment Note to your customers?

yes issuing builty

No you can't be registered as GTA as you are transporting goods through Rail not by road.

so can I claim itc of gst

You are not Transporting Goods, Only you are selling. Railways doing transportation for you. you are just taking service. So be clear in your thoughts. you just move your goods in city, your godown to railway station only.

Yes you can claim ITC on railway freight paid

are u sure sir because on Google I searched there is restriction that railway is charging 5% so you can't claim

Transport of goods and passengers by rail will attract 5% tax under GST. Although it seems more than the current effective service tax of 4.5%, the effective GST liability will go down thanks to the mechanism of input tax credit which is now available on rail transport.

This will be exceptionally beneficial to the railways as there is no ITC available on transportation through Goods Transport Agencies (such as trucks). GST rate is also 5% on road transport thus making the rail freight more competitive.


Also it is important to note that your GST number should be on the invoice and they upload the same on GST portal.

but sir I read that if tax collected is 5% then he can't claim credit