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GST on Transportation of Goods SAC-9965, Support Services SAC 9967 are…
GST on Transportation of Goods
SAC-9965
through Pipeline:
crude,NG,MS.HSD,ATF
5%
By Rail:
5%
w/o ITC if done by RLY
12%
if transported
in container by other than Rly
In vessel
5%
w/o ITC
Residual Transport Services
18%
Multi-modal Transport
12%
Transportation by GTA
in all other cases under FCM
TWO OPTIONS
Recipient(Reg/un-reg)-
Factory
2.Society
3.Co-op society
4.Partnership
5.Body corporate
6.Casual Taxable person
7.. Reg u/GST
Under RCM
under Forward
Charge
5% w/o ITC
12 % with ITC
TWO Options
Exempt supplies
N-12/2017
19A. by an aircraft from customs station of clearance in India to a place outside India.(till 30th sep 2020)
19B. a vessel from customs station of clearance in India to a place outside India.(till 30th sep 2020)
19.by an aircraft from a place outside India upto the customs station of clearance in India.
18.
by Inland waterways
In case of Raod:- Other than GTA
and Courier Agency
for
GTA
(a) agricultural produce;
(b) goods, where consideration charged for the
transportation of goods
on a consignment
transported
in a single carriage does not exceed Rs 1500/
(c) goods, where consideration charged for transportation of
all such goods
for a single consignee
does not exceed
Rs 750/;
(d) milk, salt and food grain including flour, pulses and rice;
(e) organic manure;
(f) newspaper or magazines
(g) relief materials meant for victims of
natural or man-made disasters, calamities, accidents or mishap; or
(h) defence or military equipments.
21.Services provided by a
Goods Transport
Agency
, by way of transport in a goods carriage of
21A.Services of GTA to an unregistered person, including an unregistered casual taxable person, other than - Factory,Society,co-op,body corporate, partnership,reg casual taxable person
21B. Services by GTA to Govt agencies or
Depts which has taken reg only u/s-51 as DDO
(g) organic manure.
(e) agricultural produce;milk, salt and food grain including flours, pulses and rice; and
(d) railway equipments or materials;
(c) newspaper or magazines
(b) defence or military equipments;
(a) relief materials meant for victims of natural or
man-made disasters, calamities, accidents or mishap;
Intra-country transportation by
RAIL or VESSEL
of the following goods –
Support Services SAC 9967 are taxable under FC
5
w/o ITC and @ 12% with ITC in case OF GTA and in all other cases
18%