GST on Hamali charges

[RameshBabu Kari]

Dear Experts,

GST on Hamali charges at what rate ? suppose in a truck goods worth 500000 are being transported( Having diff rated goods in truck) by a trader and hamali charges are 8000..so at what rate GST shall be paid on Hamali Charges. Does it attracts RCM ?

[KASTURI SETHI]

What is English word for hamali ?

[RameshBabu Kari]

Hamali is labor charge for loading and unloading of goods from the truck.

[KASTURI SETHI]

These charges are covered under GTA. 5 % . RCM is attracted.

any service not covered in any list will attract 18% . hamali is kind of labour service provided for loading and unloading and this service is not covered in exempt list either. Hence hamali charges will attract 18% with full ITC. It would not attract RCM.

AI Summary

GST on loading and unloading (hamali) services: classification drives rate, ITC entitlement, and reverse-charge application.
Hamali are labour charges for loading and unloading goods; the key legal issues are whether hamali is treated as a Goods Transport Agency-related service attracting concessional rate and reverse charge, or as a general loading/unloading service attracting the standard higher GST rate with full input tax credit and no reverse charge.