GTA service for transportation of rice is exempt or not

[KARAN VERMA]

Sir

GTA service for transportation of rice is exempt or not

[Amit Agrawal]

Exemption from GST against GTA services for 'rice' can be claimed under Serial no. 21 (d) of Notification No. 12/2017- Central Tax (Rate) as amended till date.

These are ex facie views of mine and the same should not be construed as professional advice / suggestion.

[Rajagopalan Ranganathan]

Sir,

According to Sl. No. 21 (d) of Notification No. 12/2017 C.T. (Rate) dated 28.06.2017 as amended Services provided by a goods transport agency, by way of transport in a goods carriage of milk, salt and food grain including flour, pulses and rice falling under Heading 9965 or Heading 9967 is chargeable at 'Nil' rate.

[Ganeshan Kalyani]

Yes transporatation of rice by GTA is exempt from GST.

AI Summary

GTA service exemption for transportation of rice affirmed as nil-rated under notified GST provisions for foodgrains. GTA services transporting rice are treated as nil-rated under the central GST rate notification cited, because the descriptive entry for foodgrain transportation includes rice; applicability depends on the transport being of rice as the listed commodity and matching the notification's terms.