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Heading 9965 (Goods transport services)

Goods and Services Tax - 9 (i) Transport of goods by rail (other than services specified at item no. (iv)). 5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service (ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way .....

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portation 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. 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)] or 12 Provided that the goods transport agency opting to pay integrated tax @ 12% under this entry shall .....

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2 (vi) Multimodal transportation of goods. Explanation.- (a) multimodal transportation means carriage of goods, by at least two different modes of transport from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter; (b) mode of transport means carriage of goods by road, air, rail, inland waterways or sea; (c) multimodal transporter means a person who,- (A) enters into a contract under which he undertakes to perform multimodal transportation against freig .....

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fied at item no. (iv)). 5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service (ii) Transport of goods in a vessel including services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs .....

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- 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.] 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)] or 12 Provided that the goods transport agency opting to pay integrated tax @ 12% under this entry shall, thenceforth, be liable to pay integrated tax @ 12% on all the services of GTA s .....

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above 18 -] Notes: As amended vide Notification No. 1/2018-Integrated Tax (Rate), Dated 25-01-2018, before it was read as: 9 (i) Transport of goods by rail (other than services specified at item no. (iv)). 5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territory tax on the supply of the service (ii) Transport of goods in a vessel including services provided or agreed to be provid .....

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refer to Explanation no. (iv)] 8[(iii) 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.] 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)] or .....

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] or 12 (vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above 18 -] ****************************** Note: As amended vide notification no. 39/2017 dated 13-10-2017, before it was read as, 9 (i) Transport of goods by rail (other than services specified at item no. (iv)). 5 Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying integrated tax, central tax, state tax or union territor .....

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aken Explanation: This condition will not apply where the supplier of service is located in nontaxable territory. [Please refer to Explanation no. (iv)] 8[(iii) 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.] 5 Provided that credit of input tax .....

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