https://www.taxtmi.com/caselaws?id=783007 Transportation of empty containers by rail by a container train operator was treated as falling under the residual rail-transport entry rather than the specific container-transport entry, because the latter applies to goods transported in containers and does not expressly cover empty containers. The term "goods" was taken broadly enough to include empty containers, so GST was held payable at 5% under Entry No. 9(i) of Notification No. 11/2017-Central Tax (Rate), not 12% under Entry No. 9(iv). The concessional rate under Entry No. 9(i) was also held to depend on the mandatory condition that input tax credit on goods used for the service is not availed or utilised for payment of central or integrated tax. en-us Mon, 24 Nov 2025 00:00:00 +0530 Mon, 08 Dec 2025 08:31:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783007 Transportation of empty containers by rail by a container train operator was treated as falling under the residual rail-transport entry rather than the specific container-transport entry, because the latter applies to goods transported in containers and does not expressly cover empty containers. The term "goods" was taken broadly enough to include empty containers, so GST was held payable at 5% under Entry No. 9(i) of Notification No. 11/2017-Central Tax (Rate), not 12% under Entry No. 9(iv). The concessional rate under Entry No. 9(i) was also held to depend on the mandatory condition that input tax credit on goods used for the service is not availed or utilised for payment of central or integrated tax. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783007