https://www.taxtmi.com/highlights?id=94846 AAR held that transportation of empty containers by rail is not covered by Entry 9(iv) of Notif. No. 11/2017-CT(R) as that entry applies to transport of goods in containers, not to the movement of containers themselves. Empty containers qualify as "goods" and, in absence of a specific entry, their rail transport falls under the residual Entry 9(i). Accordingly, GST is leviable at 5% under Entry 9(i). The query on legal and tax implications of charging 5% instead of 12% was not answered, as the applicable rate was determined to be 5%. AAR further held that the supplier must mandatorily forgo ITC in terms of the condition attached to Entry 9(i). en-us Mon, 08 Dec 2025 08:31:21 +0530 Mon, 08 Dec 2025 08:31:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=94846 AAR held that transportation of empty containers by rail is not covered by Entry 9(iv) of Notif. No. 11/2017-CT(R) as that entry applies to transport of goods in containers, not to the movement of containers themselves. Empty containers qualify as "goods" and, in absence of a specific entry, their rail transport falls under the residual Entry 9(i). Accordingly, GST is leviable at 5% under Entry 9(i). The query on legal and tax implications of charging 5% instead of 12% was not answered, as the applicable rate was determined to be 5%. AAR further held that the supplier must mandatorily forgo ITC in terms of the condition attached to Entry 9(i). Highlights GST Mon, 08 Dec 2025 08:31:21 +0530 https://www.taxtmi.com/highlights?id=94846