https://www.taxtmi.com/schedules?id=9779 Heading 9965 sets integrated tax entries for goods transport services by mode and supplier category, where concessional treatment is contingent on non-utilisation of input tax credit on goods or on goods and services used in supplying the service. GTA services are split by whether the GTA opts to pay GST; if the option is exercised, the GTA cannot claim input tax credit for inputs used in supplying those services and must follow prescribed filing procedures for the option. Multimodal transport concessions likewise restrict input credit, disallowing credit in excess of tax payable at the concessional rate on input transport services. en-us Mon, 03 Jul 2017 10:55:00 +0530 Mon, 22 Sep 2025 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/schedules?id=9779 Heading 9965 sets integrated tax entries for goods transport services by mode and supplier category, where concessional treatment is contingent on non-utilisation of input tax credit on goods or on goods and services used in supplying the service. GTA services are split by whether the GTA opts to pay GST; if the option is exercised, the GTA cannot claim input tax credit for inputs used in supplying those services and must follow prescribed filing procedures for the option. Multimodal transport concessions likewise restrict input credit, disallowing credit in excess of tax payable at the concessional rate on input transport services. Schedules GST Mon, 03 Jul 2017 10:55:00 +0530 https://www.taxtmi.com/schedules?id=9779