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Transportation of Goods Under GST

2017-08-05 15:51:33 | Legal Services
Transportation however has a very important role in the civilization of human beings and also for the development of a country. Transportation of goods also has a vital part in the development of a business. Availability of the raw material, the packing material and also plant and machinery from the different part of the world and also making the finished goods available to the customer in the different part of the world thus depends upon the transportation system. Goods also become cheaper and expensive totally depending on the transportation cost. In order To keep this in mind, government has thus given separate rates of the transportation of goods and also some of the transportation of goods are however exempted from GST.



The purpose of this article is to make the reader aware of the Transportation of Goods Under GST .



Goods are however transported by using these three means of transportation which are :-



By Air
By Water
By Road
Rail

GTA

Other modes



Transport of goods by Air

Within india , the transport of goods by air is taxable under gst at the rate of 18%
From india to outside , the transport of goods is taxable under GST at the rate of 18%
But, in case of transport of goods outside india , this service is exempted under GST


For , transport of goods by water

In case of transport of goods within India by Inland Waterways , this service is exempted under GST.
In case from india to outside india , the transport of goods is taxable under GST at the rate of 18%
In case of transport of goods outside india , this service is exempted but with certain conditions which is that :
Service must be provided by a person who is located in a non taxable territory.
Services is provided to a person who is thus located outside the taxable territory.
The transportation of goods is however done in a vessel.


For , transport of goods by road

In case of transport of goods by rail other than the container , GST is taxable at the rate of 5% with ITC on input service
In case of transport of goods by rail in container , GST is taxable at the rate of 12% with ITC on input service
In case of transport of goods goods transport agency , GST is taxable at the rate of 5% with no ITC
In case of transport of goods by services of goods by a courier agency , GST is taxable at the rate of 18% with ITC credit
But, in case of transport of goods other than the rail, GTA and courier agency , this service is exempted under GST


However , there are certain exceptions which are as follows :-

On the Services by the way of transportation by either rail or a vessel from however one place in India to the another of the following goods -

relief materials which are meant for the victims of both natural or man-made disasters,
calamities,
accidents or either mishap;
defence or the military equipments;
newspaper or the magazines that are registered with the Registrar of Newspapers;
railway equipments or the materials;
The agricultural produce;
milk, salt and the food grain including flours, pulses and rice;
and also organic manure.


On the Services which are provided by a goods transport agency either , by the way of transport in a goods carriage of,-



The agricultural produce;
goods, where the gross amount is however charged for the transportation of the goods on a consignment which is thus transported in a single carriage does not however exceed one thousand five hundred rupees;
goods, where the gross amount which is charged for the transportation of all such goods thus for a single consignee does not thus exceed rupees seven hundred fifty;
milk, salt and the food grain including the flour, pulses and rice; organic manure; newspaper or the magazines which are registered with the Registrar of the Newspapers;
relief materials which are meant for victims of both natural or man-made disasters, calamities, accidents or mishap; or the defence or the military equipment's.


Reverse Charge in case of GTA:



Normally a service provider is however required in order to pay taxes, but however in case GTA provides the services to the following persons, the recipient of the services is however required in order to pay GST under the reverse charge:-



any factory which is thus registered under or is however governed by the Factories Act,1948;
any society which is thus registered under the Societies Registration Act, 1860 or under either any other law for the time being which is in force in any part of India;
any kind of co-operative society which is established by or also under any law; any person who is thus registered under CGST/SGST/UTGST Act;
any body which is however a corporate established by or under any law;
or any kind of partnership firm whether it is thus registered or thus not under any law including the association of persons; casual taxable person.


This article has been contributed by Simmi Setia, Content Writer at LegalRaasta, an online portal for GST software, GST Return Filing, GST Registration, Section 8 company registration, Nidhi company registration, IEC registration.


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