https://www.taxtmi.com/article/detailed?id=9071 Taxability of transportation of goods under GST varies by mode and service structure: several non-road modes are taxable at specified rates with concessional rates where input tax credit is disallowed and higher rates permitting credit. Multimodal transport is taxable with full input tax credit. Cross-border carriage to or from the customs station has distinct treatment-air transport to customs is exempt while vessel carriage to customs is taxable with a deemed valuation rule when taxable value is unavailable. Certain goods transported by rail or vessel are exempt. Renting of transport vehicles with operator and without operator are separately classified and taxed. en-us Tue, 14 Apr 2020 11:04:16 +0530 Tue, 14 Apr 2020 11:04:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=9071 Taxability of transportation of goods under GST varies by mode and service structure: several non-road modes are taxable at specified rates with concessional rates where input tax credit is disallowed and higher rates permitting credit. Multimodal transport is taxable with full input tax credit. Cross-border carriage to or from the customs station has distinct treatment-air transport to customs is exempt while vessel carriage to customs is taxable with a deemed valuation rule when taxable value is unavailable. Certain goods transported by rail or vessel are exempt. Renting of transport vehicles with operator and without operator are separately classified and taxed. Articles Goods and Services Tax - GST Tue, 14 Apr 2020 11:04:16 +0530 https://www.taxtmi.com/article/detailed?id=9071