11 Heading 9967 (Supporting services in transport)
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Description of Service (3) |
Rate % (4) |
Condition (5) |
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[1][Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. |
9 |
-] |
[1] Substituted by Notification No. 03/2022-Central Tax (Rate) dt 13-07-2022 wef 18-07-2022. Earlier
2) Substituted by Notification No. 20/2017-Central Tax (Rate) dt 22-08-2017 as
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(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. |
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)] or |
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6 |
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.] |
1) Inserted by Notification No. 11/2017-Central Tax (Rate) dt. 28-06-2017 wef 01-07-2017 read as
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(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. |
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)] |
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(ii) Supporting services in transport other than (i) above. |
9 |
-] |