Input tax credit restrictions in goods transport services determine GST treatment and GTA option to pay tax. 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.