https://www.taxtmi.com/caselaws?id=783007 AAR, Gujarat held that transportation of empty containers by rail is classifiable under Entry 9(i) of Notification No. 11/2017-CT(R) and liable to GST at 5%. Empty containers were treated as "goods"; however, as they are not "goods transported in containers" within Entry 9(iv), the specific containerized-transport entry is inapplicable, and the general rail-transport entry 9(i) applies. Consequently, charging 5% GST on such services is correct, and the question of consequences for not charging 12% does not arise. AAR further held that Entry 9(i) applies subject to the mandatory condition that the supplier does not utilise input tax credit on goods used for providing the service. 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 AAR, Gujarat held that transportation of empty containers by rail is classifiable under Entry 9(i) of Notification No. 11/2017-CT(R) and liable to GST at 5%. Empty containers were treated as "goods"; however, as they are not "goods transported in containers" within Entry 9(iv), the specific containerized-transport entry is inapplicable, and the general rail-transport entry 9(i) applies. Consequently, charging 5% GST on such services is correct, and the question of consequences for not charging 12% does not arise. AAR further held that Entry 9(i) applies subject to the mandatory condition that the supplier does not utilise input tax credit on goods used for providing the service. Case-Laws GST Mon, 24 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783007