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GST Rates Amendment Tree
of
S.No. 9 of Notification No.8/2017 IGST(R) dated 28 Jun 2017
No.
Last amended by IGST (R) - 03/2022, 13 Jul 2022 | View Annexure
(iii) Services of Goods Transport Agency (GTA) in relation to transportation of goods (including used house hold goods for personal use) supplied by a GTA where,-
(a) GTA does not exercise the option to itself pay GST on the services supplied by it;
Condition
The credit of input tax charged on goods and services used in supplying the service has not been taken.
[Please refer to Explanation no. (iv)]
HSN Classification by CTA:
☍ 9965
(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.
Condition
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)]
HSN Classification by CTA:
(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.
Condition
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)]
Apr
28 Apr
☑ Monthly | GSTR-11
GSTR-11 for the m/o Mar 2025 (Statement of inward supplies by persons having Unique Identification Number (UIN)).
30 Apr
☑ Quarterly | QRMP
Last date for opt-in / opt-out QRMP Scheme for quarter Apr - June 2025 (Rule 61A)