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gst rates-gta, Goods and Services Tax - GST

Issue Id: - 112925
Dated: 9-10-2017
By:- Ramakrishnan Seshadri
gst rates-gta

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Dear Sir,

Could any please inform us the correct gst rate for Goods transport agency for outward supply. Whether it is 5% (CGST 2.5%+SGST 2.5%) or 12% (CGST 6% +SGST 6%)

Awaiting the reply

Thanks & Regards,


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Showing Replies 1 to 2 of 2 Records

1 Dated: 9-10-2017
By:- Rajagopalan Ranganathan


According to Sl. No. 11 of Notification No. 11/2017-Central Tax (Rate) dated 2806.2017 as amended-

Heading 9967

(Supporting services in transport)

(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use).

Explanation.- “goods transport agency” means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called.


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)]




Provided that the goods transport agency opting to pay central tax @ 6% under this entry shall, thenceforth, be liable to pay central tax @ 6% on all the services of GTA supplied by it.

2 Dated: 10-10-2017
By:- Himansu Sekhar

There is no difference of GST rate for inward and outward. If you have not taken the credit as mentioned by Sri Rangnathan Sir, the rate is 5%. Otherwise it is 12%.


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