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GST Rates Amendment Tree
of
S.No. 9 of Notification No.39/2017 IGST(R) dated 13 Oct 2017


S.
No.
HSN / SAC
Description
Rate %
Effective Date
1 Jan, 2019
Inserted by IGST (R) - 39/2017, 13 Oct 2017   |   View Annexure
Last amended by IGST (R) - 31/2018, 31 Dec 2018   |   View Annexure
9
9965

(vi) Multimodal transportation of goods.

Explanation 1.-

(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 freight; and

(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.

Explanation 2.- Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India”.

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HSN Classification by CTA:  
☍ 9965                              
Past Amendments ▼
27 Jul, 2018
9
9965

(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 freight; and

(B) acts as principal, and not as an agent either of the consignor, or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.

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HSN Classification by CTA:
☍ 9965                              
13 Oct, 2017
9
9965

(vi) Goods transport services other than (i), (ii), (iii), (iv) and (v) above

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HSN Classification by CTA:
☍ 9965                              


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