GST on Transport charges (goods transport, GTA, freight)

GST on transport charges (goods transport, GTA, freight), 26 October 2026: 5% / 18%. In some cases the receiver pays the GST under reverse charge (see who pays). The exact rate depends on the entry that fits the supply — read the entries below, each with its notification.

Within a state the GST is split equally: for example 18% = 9% CGST + 9% SGST; between states it is charged as IGST.

GST rate today

Entries in force on 26 October 2026:

• 18% — If a transport company chooses to pay GST itself and does not meet the 5% no-input-tax-credit condition, GST is 18%. (15/2025-CT(R), entry 9(iii)(b), from 22 September 2025)
• 18% — If someone other than Indian Railways carries goods in containers by rail and does not meet the 5% no-input-tax-credit condition, GST is 18%. (15/2025-CT(R), entry 9(iv), from 22 September 2025)
• 18% — If natural gas, crude oil, petrol, diesel or aviation fuel is transported by pipeline and the 5% no-input-tax-credit condition is not met, GST is 18%. (15/2025-CT(R), entry 9(v), from 22 September 2025)
• 18% — If one transporter moves goods within India using two or more modes, at least one by air, GST is 18%. (15/2025-CT(R), entry 9(vi)(b), from 22 September 2025)
• 18% — Other goods transport services not covered by the items above have GST at 18%. (3/2022-CT(R), entry 9(vii), from 18 July 2022)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company carries goods (including used household goods) and does not choose to pay GST itself, and takes no input tax credit, GST is 5%. (3/2022-CT(R), entry 9(iii)(a), from 18 July 2022)
• 5% — If a transport company chooses to pay GST itself (by filing Annexure V before the year starts) and takes no input tax credit, GST is 5% (conditions apply). (15/2025-CT(R), entry 9(iii)(b), from 22 September 2025)
• 5% — If someone other than Indian Railways carries goods in containers by rail and takes no input tax credit, GST is 5%. (15/2025-CT(R), entry 9(iv), from 22 September 2025)
• 5% — If natural gas, crude oil, petrol, diesel or aviation fuel is transported by pipeline and no input tax credit is taken, GST is 5%. (15/2025-CT(R), entry 9(v), from 22 September 2025)
• 5% — If one transporter moves goods within India using two or more modes, none by air, and takes no input tax credit except limited credit on hired transport, GST is 5%. (15/2025-CT(R), entry 9(vi)(a), from 22 September 2025)
• 5% — When goods are carried by ropeway and no input tax credit is taken on goods used for the service, GST is 5%. (3/2022-CT(R), entry 9(via), from 18 July 2022)

No GST (exemptions in force)

• Nil — Carrying goods by road has no GST. This does not cover a transport company issuing bilty, a courier, or local delivery by or through an app. Carrying goods by inland waterways also has no GST. (16/2025-CT(R), entry 18, from 22 September 2025)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — No GST on carrying export goods by air from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19A, from 1 October 2021)
• Nil — No GST on carrying export goods by ship from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19B, from 1 October 2021)
• Nil — No GST on satellite launch services. (7/2023-CT(R), entry 19C, from 27 July 2023)
• Nil — No GST on rail or ship transport of relief materials, defence goods, registered newspapers, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure. (4/2022-CT(R), entry 20, from 18 July 2022)
• Nil — No GST when a transport company carries farm produce, milk, salt, food grains, flour, pulses, rice, organic manure, registered newspapers, relief materials or defence goods. (4/2022-CT(R), entry 21, from 18 July 2022)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)
• Nil — When a transport company carries goods for a government department, local body or a government agency registered only to deduct TDS, there is no GST. (28/2018-CT(R), entry 21B, from 1 January 2019)

Who pays the GST (reverse charge)

Reverse-charge entries in force on 26 October 2026 (Notification 13/2017-Central Tax (Rate) and its amendments): the receiver pays the GST instead of the supplier.

• If a transport company carries goods by road for a factory, society, co-operative society, company, firm or GST-registered business, the customer pays the GST. This does not apply if the transporter opted to charge GST itself (conditions apply). (8/2023-CT(R), entry 1, from 27 July 2023)

Period by period since 1 July 2017

Every period between two changes in the notifications, with each rate entry in force for this service in that period. The table further down lists each entry once, with its start and end.

1 July 2017 – 21 August 2017

• 18% — Other goods transport services not covered by the items above have GST at 18%. (11/2017-CT(R), entry 9(v), from 1 July 2017)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company (one that issues a consignment note/bilty for road transport) charges 5% GST, it must take no input tax credit. (11/2017-CT(R), entry 9(iii), from 1 July 2017)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — Rail or ship transport within India of relief material, defence goods, registered newspapers, railway material, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure has no GST. (12/2017-CT(R), entry 20, from 1 July 2017)
• Nil — No GST when a transport company carries farm produce, milk, salt, grains, flour, pulses, rice, organic manure, newspapers, or relief or defence goods. Also none if the freight is up to ₹1,500 per truck or ₹750 per consignee. (12/2017-CT(R), entry 21, from 1 July 2017)

22 August 2017 – 12 October 2017

• 18% — Other goods transport services not covered by the items above have GST at 18%. (11/2017-CT(R), entry 9(v), from 1 July 2017)
• 12% — If a transport company (goods transport agency) chooses 12% GST with input tax credit, it must then charge 12% on all its transport services. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company (goods transport agency) carrying goods by road takes no input tax credit, GST is 5%. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — Rail or ship transport within India of relief material, defence goods, registered newspapers, railway material, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure has no GST. (12/2017-CT(R), entry 20, from 1 July 2017)
• Nil — No GST when a transport company carries farm produce, milk, salt, grains, flour, pulses, rice, organic manure, newspapers, or relief or defence goods. Also none if the freight is up to ₹1,500 per truck or ₹750 per consignee. (12/2017-CT(R), entry 21, from 1 July 2017)

13 October 2017 – 24 January 2018

• 18% — Other goods transport services not covered by the items above have GST at 18%. (31/2017-CT(R), entry 9(vi), from 13 October 2017)
• 12% — If a transport company (goods transport agency) chooses 12% GST with input tax credit, it must then charge 12% on all its transport services. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 12% — Carrying natural gas through a pipeline when input tax credit is taken (the 5% condition is not met). (31/2017-CT(R), entry 9(v), from 13 October 2017)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company (goods transport agency) carrying goods by road takes no input tax credit, GST is 5%. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 5% — Carrying natural gas through a pipeline, with no input tax credit taken. (31/2017-CT(R), entry 9(v), from 13 October 2017)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — Rail or ship transport within India of relief material, defence goods, registered newspapers, railway material, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure has no GST. (12/2017-CT(R), entry 20, from 1 July 2017)
• Nil — No GST when a transport company carries farm produce, milk, salt, grains, flour, pulses, rice, organic manure, newspapers, or relief or defence goods. Also none if the freight is up to ₹1,500 per truck or ₹750 per consignee. (12/2017-CT(R), entry 21, from 1 July 2017)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)

25 January 2018 – 26 July 2018

• 18% — Other goods transport services not covered by the items above have GST at 18%. (31/2017-CT(R), entry 9(vi), from 13 October 2017)
• 12% — If a transport company (goods transport agency) chooses 12% GST with input tax credit, it must then charge 12% on all its transport services. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 12% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and do take input tax credit, GST is 12%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company (goods transport agency) carrying goods by road takes no input tax credit, GST is 5%. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 5% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and take no input tax credit, GST is 5%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — When goods are sent by air from India to a place outside India, the freight has no GST (this applied only up to 30 September 2018). (2/2018-CT(R), entry 19A, from 25 January 2018)
• Nil — When goods are sent by ship from India to a place outside India, the freight has no GST (this applied only up to 30 September 2018). (2/2018-CT(R), entry 19B, from 25 January 2018)
• Nil — Rail or ship transport within India of relief material, defence goods, registered newspapers, railway material, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure has no GST. (12/2017-CT(R), entry 20, from 1 July 2017)
• Nil — No GST when a transport company carries farm produce, milk, salt, grains, flour, pulses, rice, organic manure, newspapers, or relief or defence goods. Also none if the freight is up to ₹1,500 per truck or ₹750 per consignee. (12/2017-CT(R), entry 21, from 1 July 2017)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)

27 July 2018 – 31 December 2018

• 18% — Other goods transport services not covered by the items above have GST at 18%. (13/2018-CT(R), entry 9(vii), from 27 July 2018)
• 12% — If a transport company (goods transport agency) chooses 12% GST with input tax credit, it must then charge 12% on all its transport services. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 12% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and do take input tax credit, GST is 12%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 12% — If one transporter carries goods using at least two modes (road, rail, air, waterway or sea) under a single contract, GST is 12%. (13/2018-CT(R), entry 9(vi), from 27 July 2018)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company (goods transport agency) carrying goods by road takes no input tax credit, GST is 5%. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 5% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and take no input tax credit, GST is 5%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — Air freight from an Indian customs station to a place outside India had no GST, only up to 30 September 2019. (14/2018-CT(R), entry 19A, from 27 July 2018)
• Nil — Sea freight from an Indian customs station to a place outside India had no GST, only up to 30 September 2019. (14/2018-CT(R), entry 19B, from 27 July 2018)
• Nil — Rail or ship transport within India of relief material, defence goods, registered newspapers, railway material, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure has no GST. (12/2017-CT(R), entry 20, from 1 July 2017)
• Nil — No GST when a transport company carries farm produce, milk, salt, grains, flour, pulses, rice, organic manure, newspapers, or relief or defence goods. Also none if the freight is up to ₹1,500 per truck or ₹750 per consignee. (12/2017-CT(R), entry 21, from 1 July 2017)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)

1 January 2019 – 30 September 2019

• 18% — Other goods transport services not covered by the items above have GST at 18%. (13/2018-CT(R), entry 9(vii), from 27 July 2018)
• 12% — If a transport company (goods transport agency) chooses 12% GST with input tax credit, it must then charge 12% on all its transport services. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 12% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and do take input tax credit, GST is 12%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 12% — When one transporter takes charge of carrying goods within India using at least two modes, like road, rail, air, waterway or sea, under one contract, GST is 12%. (30/2018-CT(R), entry 9(vi), from 1 January 2019)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company (goods transport agency) carrying goods by road takes no input tax credit, GST is 5%. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 5% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and take no input tax credit, GST is 5%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — Air freight from an Indian customs station to a place outside India had no GST, only up to 30 September 2019. (14/2018-CT(R), entry 19A, from 27 July 2018)
• Nil — Sea freight from an Indian customs station to a place outside India had no GST, only up to 30 September 2019. (14/2018-CT(R), entry 19B, from 27 July 2018)
• Nil — Rail or ship transport within India of relief material, defence goods, registered newspapers, railway material, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure has no GST. (12/2017-CT(R), entry 20, from 1 July 2017)
• Nil — No GST when a transport company carries farm produce, milk, salt, grains, flour, pulses, rice, organic manure, newspapers, or relief or defence goods. Also none if the freight is up to ₹1,500 per truck or ₹750 per consignee. (12/2017-CT(R), entry 21, from 1 July 2017)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)
• Nil — When a transport company carries goods for a government department, local body or a government agency registered only to deduct TDS, there is no GST. (28/2018-CT(R), entry 21B, from 1 January 2019)

1 October 2019 – 30 September 2020

• 18% — Other goods transport services not covered by the items above have GST at 18%. (13/2018-CT(R), entry 9(vii), from 27 July 2018)
• 12% — If a transport company (goods transport agency) chooses 12% GST with input tax credit, it must then charge 12% on all its transport services. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 12% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and do take input tax credit, GST is 12%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 12% — When one transporter takes charge of carrying goods within India using at least two modes, like road, rail, air, waterway or sea, under one contract, GST is 12%. (30/2018-CT(R), entry 9(vi), from 1 January 2019)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company (goods transport agency) carrying goods by road takes no input tax credit, GST is 5%. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 5% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and take no input tax credit, GST is 5%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — When goods are sent by air from India to a place outside India, the freight has no GST (this applied only up to 30 September 2020). (21/2019-CT(R), entry 19A, from 1 October 2019)
• Nil — When goods are sent by ship from India to a place outside India, the freight has no GST (this applied only up to 30 September 2020). (21/2019-CT(R), entry 19B, from 1 October 2019)
• Nil — Rail or ship transport within India of relief material, defence goods, registered newspapers, railway material, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure has no GST. (12/2017-CT(R), entry 20, from 1 July 2017)
• Nil — No GST when a transport company carries farm produce, milk, salt, grains, flour, pulses, rice, organic manure, newspapers, or relief or defence goods. Also none if the freight is up to ₹1,500 per truck or ₹750 per consignee. (12/2017-CT(R), entry 21, from 1 July 2017)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)
• Nil — When a transport company carries goods for a government department, local body or a government agency registered only to deduct TDS, there is no GST. (28/2018-CT(R), entry 21B, from 1 January 2019)

1 October 2020 – 15 October 2020

• 18% — Other goods transport services not covered by the items above have GST at 18%. (13/2018-CT(R), entry 9(vii), from 27 July 2018)
• 12% — If a transport company (goods transport agency) chooses 12% GST with input tax credit, it must then charge 12% on all its transport services. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 12% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and do take input tax credit, GST is 12%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 12% — When one transporter takes charge of carrying goods within India using at least two modes, like road, rail, air, waterway or sea, under one contract, GST is 12%. (30/2018-CT(R), entry 9(vi), from 1 January 2019)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company (goods transport agency) carrying goods by road takes no input tax credit, GST is 5%. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 5% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and take no input tax credit, GST is 5%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — No GST on carrying export goods by air from the Indian customs station to a place outside India; this ended after 30 September 2021. (4/2020-CT(R), entry 19A, from 1 October 2020)
• Nil — No GST on carrying export goods by ship from the Indian customs station to a place outside India; this ended after 30 September 2021. (4/2020-CT(R), entry 19B, from 1 October 2020)
• Nil — Rail or ship transport within India of relief material, defence goods, registered newspapers, railway material, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure has no GST. (12/2017-CT(R), entry 20, from 1 July 2017)
• Nil — No GST when a transport company carries farm produce, milk, salt, grains, flour, pulses, rice, organic manure, newspapers, or relief or defence goods. Also none if the freight is up to ₹1,500 per truck or ₹750 per consignee. (12/2017-CT(R), entry 21, from 1 July 2017)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)
• Nil — When a transport company carries goods for a government department, local body or a government agency registered only to deduct TDS, there is no GST. (28/2018-CT(R), entry 21B, from 1 January 2019)

16 October 2020 – 30 September 2021

• 18% — Other goods transport services not covered by the items above have GST at 18%. (13/2018-CT(R), entry 9(vii), from 27 July 2018)
• 12% — If a transport company (goods transport agency) chooses 12% GST with input tax credit, it must then charge 12% on all its transport services. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 12% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and do take input tax credit, GST is 12%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 12% — When one transporter takes charge of carrying goods within India using at least two modes, like road, rail, air, waterway or sea, under one contract, GST is 12%. (30/2018-CT(R), entry 9(vi), from 1 January 2019)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company (goods transport agency) carrying goods by road takes no input tax credit, GST is 5%. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 5% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and take no input tax credit, GST is 5%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — No GST on carrying export goods by air from the Indian customs station to a place outside India; this ended after 30 September 2021. (4/2020-CT(R), entry 19A, from 1 October 2020)
• Nil — No GST on carrying export goods by ship from the Indian customs station to a place outside India; this ended after 30 September 2021. (4/2020-CT(R), entry 19B, from 1 October 2020)
• Nil — No GST on satellite launch services by ISRO, Antrix Corporation or NewSpace India Limited. (5/2020-CT(R), entry 19C, from 16 October 2020)
• Nil — Rail or ship transport within India of relief material, defence goods, registered newspapers, railway material, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure has no GST. (12/2017-CT(R), entry 20, from 1 July 2017)
• Nil — No GST when a transport company carries farm produce, milk, salt, grains, flour, pulses, rice, organic manure, newspapers, or relief or defence goods. Also none if the freight is up to ₹1,500 per truck or ₹750 per consignee. (12/2017-CT(R), entry 21, from 1 July 2017)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)
• Nil — When a transport company carries goods for a government department, local body or a government agency registered only to deduct TDS, there is no GST. (28/2018-CT(R), entry 21B, from 1 January 2019)

1 October 2021 – 17 July 2022

• 18% — Other goods transport services not covered by the items above have GST at 18%. (13/2018-CT(R), entry 9(vii), from 27 July 2018)
• 12% — If a transport company (goods transport agency) chooses 12% GST with input tax credit, it must then charge 12% on all its transport services. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 12% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and do take input tax credit, GST is 12%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 12% — When one transporter takes charge of carrying goods within India using at least two modes, like road, rail, air, waterway or sea, under one contract, GST is 12%. (30/2018-CT(R), entry 9(vi), from 1 January 2019)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company (goods transport agency) carrying goods by road takes no input tax credit, GST is 5%. (20/2017-CT(R), entry 9(iii), from 22 August 2017)
• 5% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and take no input tax credit, GST is 5%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — No GST on carrying export goods by air from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19A, from 1 October 2021)
• Nil — No GST on carrying export goods by ship from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19B, from 1 October 2021)
• Nil — No GST on satellite launch services by ISRO, Antrix Corporation or NewSpace India Limited. (5/2020-CT(R), entry 19C, from 16 October 2020)
• Nil — Rail or ship transport within India of relief material, defence goods, registered newspapers, railway material, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure has no GST. (12/2017-CT(R), entry 20, from 1 July 2017)
• Nil — No GST when a transport company carries farm produce, milk, salt, grains, flour, pulses, rice, organic manure, newspapers, or relief or defence goods. Also none if the freight is up to ₹1,500 per truck or ₹750 per consignee. (12/2017-CT(R), entry 21, from 1 July 2017)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)
• Nil — When a transport company carries goods for a government department, local body or a government agency registered only to deduct TDS, there is no GST. (28/2018-CT(R), entry 21B, from 1 January 2019)

18 July 2022 – 8 May 2023

• 18% — Other goods transport services not covered by the items above have GST at 18%. (3/2022-CT(R), entry 9(vii), from 18 July 2022)
• 12% — If a transport company chooses to pay GST itself and does not meet the conditions for the 5% rate, for example it takes input tax credit. (3/2022-CT(R), entry 9(iii)(b), from 18 July 2022)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 12% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and do take input tax credit, GST is 12%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 12% — When one transporter takes charge of carrying goods within India using at least two modes, like road, rail, air, waterway or sea, under one contract, GST is 12%. (30/2018-CT(R), entry 9(vi), from 1 January 2019)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company carries goods (including used household goods) and does not choose to pay GST itself, and takes no input tax credit, GST is 5%. (3/2022-CT(R), entry 9(iii)(a), from 18 July 2022)
• 5% — If a transport company chooses to pay GST itself at 5% and takes no input tax credit; the choice is declared by 15 March of the previous year (conditions apply). (3/2022-CT(R), entry 9(iii)(b), from 18 July 2022)
• 5% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and take no input tax credit, GST is 5%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 5% — When goods are carried by ropeway and no input tax credit is taken on goods used for the service, GST is 5%. (3/2022-CT(R), entry 9(via), from 18 July 2022)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — No GST on carrying export goods by air from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19A, from 1 October 2021)
• Nil — No GST on carrying export goods by ship from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19B, from 1 October 2021)
• Nil — No GST on satellite launch services by ISRO, Antrix Corporation or NewSpace India Limited. (5/2020-CT(R), entry 19C, from 16 October 2020)
• Nil — No GST on rail or ship transport of relief materials, defence goods, registered newspapers, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure. (4/2022-CT(R), entry 20, from 18 July 2022)
• Nil — No GST when a transport company carries farm produce, milk, salt, food grains, flour, pulses, rice, organic manure, registered newspapers, relief materials or defence goods. (4/2022-CT(R), entry 21, from 18 July 2022)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)
• Nil — When a transport company carries goods for a government department, local body or a government agency registered only to deduct TDS, there is no GST. (28/2018-CT(R), entry 21B, from 1 January 2019)

9 May 2023 – 26 July 2023

• 18% — Other goods transport services not covered by the items above have GST at 18%. (3/2022-CT(R), entry 9(vii), from 18 July 2022)
• 12% — If a transport company chooses to pay GST itself and does not meet the conditions for the 5% rate, for example it takes input tax credit. (5/2023-CT(R), entry 9(iii)(b), from 9 May 2023)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 12% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and do take input tax credit, GST is 12%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 12% — When one transporter takes charge of carrying goods within India using at least two modes, like road, rail, air, waterway or sea, under one contract, GST is 12%. (30/2018-CT(R), entry 9(vi), from 1 January 2019)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company carries goods (including used household goods) and does not choose to pay GST itself, and takes no input tax credit, GST is 5%. (3/2022-CT(R), entry 9(iii)(a), from 18 July 2022)
• 5% — If a transport company chooses to pay GST itself at 5% and takes no input tax credit; the choice is declared by 15 March of the previous year (conditions apply). (5/2023-CT(R), entry 9(iii)(b), from 9 May 2023)
• 5% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and take no input tax credit, GST is 5%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 5% — When goods are carried by ropeway and no input tax credit is taken on goods used for the service, GST is 5%. (3/2022-CT(R), entry 9(via), from 18 July 2022)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — No GST on carrying export goods by air from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19A, from 1 October 2021)
• Nil — No GST on carrying export goods by ship from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19B, from 1 October 2021)
• Nil — No GST on satellite launch services by ISRO, Antrix Corporation or NewSpace India Limited. (5/2020-CT(R), entry 19C, from 16 October 2020)
• Nil — No GST on rail or ship transport of relief materials, defence goods, registered newspapers, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure. (4/2022-CT(R), entry 20, from 18 July 2022)
• Nil — No GST when a transport company carries farm produce, milk, salt, food grains, flour, pulses, rice, organic manure, registered newspapers, relief materials or defence goods. (4/2022-CT(R), entry 21, from 18 July 2022)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)
• Nil — When a transport company carries goods for a government department, local body or a government agency registered only to deduct TDS, there is no GST. (28/2018-CT(R), entry 21B, from 1 January 2019)

27 July 2023 – 21 September 2025

• 18% — Other goods transport services not covered by the items above have GST at 18%. (3/2022-CT(R), entry 9(vii), from 18 July 2022)
• 12% — If a transport company chooses to pay GST itself and does not meet the conditions for the 5% rate, for example it takes input tax credit. (6/2023-CT(R), entry 9(iii)(b), from 27 July 2023)
• 12% — Carrying goods in containers by rail, by anyone other than Indian Railways, has GST at 12%. (11/2017-CT(R), entry 9(iv), from 1 July 2017)
• 12% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and do take input tax credit, GST is 12%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 12% — When one transporter takes charge of carrying goods within India using at least two modes, like road, rail, air, waterway or sea, under one contract, GST is 12%. (30/2018-CT(R), entry 9(vi), from 1 January 2019)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company carries goods (including used household goods) and does not choose to pay GST itself, and takes no input tax credit, GST is 5%. (3/2022-CT(R), entry 9(iii)(a), from 18 July 2022)
• 5% — This applies if a transport company chooses to pay GST itself at 5% and takes no input tax credit. The choice must be declared between 1 January and 31 March of the previous year (conditions apply). (6/2023-CT(R), entry 9(iii)(b), from 27 July 2023)
• 5% — If you transport natural gas, crude oil, petrol, diesel or aviation fuel through a pipeline and take no input tax credit, GST is 5%. (1/2018-CT(R), entry 9(v), from 25 January 2018)
• 5% — When goods are carried by ropeway and no input tax credit is taken on goods used for the service, GST is 5%. (3/2022-CT(R), entry 9(via), from 18 July 2022)
• Nil — Carrying goods by road has no GST, unless done by a transport company issuing bilty or a courier; goods by inland waterways also have no GST. (12/2017-CT(R), entry 18, from 1 July 2017)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — No GST on carrying export goods by air from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19A, from 1 October 2021)
• Nil — No GST on carrying export goods by ship from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19B, from 1 October 2021)
• Nil — No GST on satellite launch services. (7/2023-CT(R), entry 19C, from 27 July 2023)
• Nil — No GST on rail or ship transport of relief materials, defence goods, registered newspapers, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure. (4/2022-CT(R), entry 20, from 18 July 2022)
• Nil — No GST when a transport company carries farm produce, milk, salt, food grains, flour, pulses, rice, organic manure, registered newspapers, relief materials or defence goods. (4/2022-CT(R), entry 21, from 18 July 2022)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)
• Nil — When a transport company carries goods for a government department, local body or a government agency registered only to deduct TDS, there is no GST. (28/2018-CT(R), entry 21B, from 1 January 2019)

22 September 2025 – in force

• 18% — If a transport company chooses to pay GST itself and does not meet the 5% no-input-tax-credit condition, GST is 18%. (15/2025-CT(R), entry 9(iii)(b), from 22 September 2025)
• 18% — If someone other than Indian Railways carries goods in containers by rail and does not meet the 5% no-input-tax-credit condition, GST is 18%. (15/2025-CT(R), entry 9(iv), from 22 September 2025)
• 18% — If natural gas, crude oil, petrol, diesel or aviation fuel is transported by pipeline and the 5% no-input-tax-credit condition is not met, GST is 18%. (15/2025-CT(R), entry 9(v), from 22 September 2025)
• 18% — If one transporter moves goods within India using two or more modes, at least one by air, GST is 18%. (15/2025-CT(R), entry 9(vi)(b), from 22 September 2025)
• 18% — Other goods transport services not covered by the items above have GST at 18%. (3/2022-CT(R), entry 9(vii), from 18 July 2022)
• 5% — Goods transport by rail has GST at 5%, provided input tax credit on goods is not used to pay this GST. (11/2017-CT(R), entry 9(i), from 1 July 2017)
• 5% — Goods transport by ship or vessel has GST at 5%, provided no input tax credit is taken on goods used (except on the ships themselves). (11/2017-CT(R), entry 9(ii), from 1 July 2017)
• 5% — If a transport company carries goods (including used household goods) and does not choose to pay GST itself, and takes no input tax credit, GST is 5%. (3/2022-CT(R), entry 9(iii)(a), from 18 July 2022)
• 5% — If a transport company chooses to pay GST itself (by filing Annexure V before the year starts) and takes no input tax credit, GST is 5% (conditions apply). (15/2025-CT(R), entry 9(iii)(b), from 22 September 2025)
• 5% — If someone other than Indian Railways carries goods in containers by rail and takes no input tax credit, GST is 5%. (15/2025-CT(R), entry 9(iv), from 22 September 2025)
• 5% — If natural gas, crude oil, petrol, diesel or aviation fuel is transported by pipeline and no input tax credit is taken, GST is 5%. (15/2025-CT(R), entry 9(v), from 22 September 2025)
• 5% — If one transporter moves goods within India using two or more modes, none by air, and takes no input tax credit except limited credit on hired transport, GST is 5%. (15/2025-CT(R), entry 9(vi)(a), from 22 September 2025)
• 5% — When goods are carried by ropeway and no input tax credit is taken on goods used for the service, GST is 5%. (3/2022-CT(R), entry 9(via), from 18 July 2022)
• Nil — Carrying goods by road has no GST. This does not cover a transport company issuing bilty, a courier, or local delivery by or through an app. Carrying goods by inland waterways also has no GST. (16/2025-CT(R), entry 18, from 22 September 2025)
• Nil — Air freight from outside India up to the customs station in India has no GST. (12/2017-CT(R), entry 19, from 1 July 2017)
• Nil — No GST on carrying export goods by air from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19A, from 1 October 2021)
• Nil — No GST on carrying export goods by ship from the Indian customs station to a place outside India; this ended after 30 September 2022. (7/2021-CT(R), entry 19B, from 1 October 2021)
• Nil — No GST on satellite launch services. (7/2023-CT(R), entry 19C, from 27 July 2023)
• Nil — No GST on rail or ship transport of relief materials, defence goods, registered newspapers, farm produce, milk, salt, food grains, flour, pulses, rice or organic manure. (4/2022-CT(R), entry 20, from 18 July 2022)
• Nil — No GST when a transport company carries farm produce, milk, salt, food grains, flour, pulses, rice, organic manure, registered newspapers, relief materials or defence goods. (4/2022-CT(R), entry 21, from 18 July 2022)
• Nil — No GST when a transport company carries goods for a person not registered for GST, unless that person is a factory, company, firm, society or similar body. (32/2017-CT(R), entry 21A, from 13 October 2017)
• Nil — When a transport company carries goods for a government department, local body or a government agency registered only to deduct TDS, there is no GST. (28/2018-CT(R), entry 21B, from 1 January 2019)

SAC codes under 9965

• 996511 Road transport services of Goods including letters, parcels, live animals, household and office furniture, containers and the like by refrigerator vehicles, trucks, trailers, man or animal drawn vehicles or any other vehicles
• 996512 Railway transport services of Goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like
• 996513 Transport services of petroleum and natural gas, water, sewerage and other goods via pipeline
• 996514 Transport services via pipeline of other chemicals, coal slurry and of other goods
• 996515 Moving services of household goods, office equipment and furniture
• 996516 Road transport services of goods including letters, parcels, live animals, containers and the like in referigerated vehicles, trucks, trailers or any other motor vehicle or in man or animal driven vehicles by any person other than a goods transport agency
• 996517 Railway transport services of goods including letters, parcels, live animals, household and office furniture, intermodal containers, bulk cargo and the like by Container Transport Operators (CTOs) other than Railways
• 996518 Transport of goods by ropeways
• 996519 Other land transport services of goods nowhere else classified
• 996521 Coastal and transoceanic (overseas) water transport services of goods by refrigerator vessels, tankers, bulk cargo vessels, container ships and the like
• 996522 Inland water transport services of goods by refrigerator vessels, tankers and other vessels
• 996523 International water transport services of goods by refrigerated vessels, tankers, bulk cargo vessels, container ships and the like
• 996531 Air transport services of letters and parcels and other goods
• 996532 Space transport services of freight
• 996540 Multimodal Transport of goods from a place in India to another place in India
• 996541 Multimodal Transport of goods from a place in India to another place in India

Full rate history

Reverse-charge history

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GST on other services

• All services
• Cab, taxi and passenger transport
• Rent (rental charges for house, shop, office, land)
• Vehicle hire and rental (with driver)
• Security services (security guards)
• Manpower supply and labour charges
• Legal charges (advocate and lawyer fees)
• Consultancy and professional fees
• Courier charges
• Hotel room charges
• Restaurant bills, food and catering
• Construction and works contract
• Repair and maintenance charges
• Job work charges
• Insurance premium
• Bank charges and loan processing fees
• Advertising charges
• Event management, pandal and shamiana
• Commission and brokerage

From the BooksOn HSN dataset (version 7), compiled from CBIC notifications since 1 July 2017, checked on 26 October 2026. Reference only: confirm the entry and its conditions in the notification before invoicing.