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of <h1>GST Rates for Goods Transport Services Detailed: From 5% to 18% Based on Mode and Input Tax Credit Conditions</h1> The Goods and Services Tax (GST) rates applicable to various types of goods transport services under Heading 9965. It specifies tax rates for transport by rail, vessel, and other modes, including multimodal transportation and goods transport agencies (GTA). The rates range from 5% to 18%, depending on the service type and conditions regarding input tax credit utilization. The document also includes provisions for GTAs to opt for different tax payment methods and details the conditions under which input tax credit may be claimed. Amendments and clarifications are noted, impacting the applicability of these rates.
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