Dear expert,
As per the notification no. 11/2017 central tax (rate) dated 28.06.2017 says that, heading 9965 goods transport services is liable @ 2.5/6/9 as the case may be.
Whereas under the notification no. 12/2017 central tax(rate) dated 28.06.2017 says that, heading 9965 services by way of transportation of goods is Nil.
(a) by road except the services of
(I) a goods transportation agency
(II) a courier agency
(b) by inland waterways.
Can anyone explain what is the difference between the two notification with regards to transportation charges.
Thanks in advance
Clarifying GST Transport Charges: Exemptions and Tax Rates under Notifications 11/2017 and 12/2017 for Road Services A discussion on a forum addressed the confusion regarding transport charges under Goods and Services Tax (GST) notifications 11/2017 and 12/2017. The query highlighted the difference in tax rates for goods transport services under heading 9965. Notification 11/2017 imposes a tax rate of 2.5/6/9%, while notification 12/2017 exempts transportation by road, except services by a goods transportation agency (GTA) or courier agency, and by inland waterways. Respondents clarified that transportation by road is exempt unless provided by GTA or courier services, which are subject to the specified tax rates. (AI Summary)
TaxTMI 
TaxTMI 
