Heading 9967 (Supporting services in transport) - GST - Services - Rates of Tax - CGST / UTGST / SGST / IGST

11 Heading 9967 (Supporting services in transport) 147 [ Supporting services in transport. Explanation: This entry does not include goods transport service involving Goods Transport Agency (GTA) service, which falls under Heading 9965. 18 - ] ************* Notes: As amended vide Notification No. 3/2022-Integrated Tax (Rate) dated 13.7.2022 w.e.f. 18.7.2022, before it was read as, 11 Heading 9967 (Supporting services in transport) 10 [(i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken. [Please refer to Explanation no. (iv)] or 12 Provided that the goods transport agency opting to pay integrated tax @ 12% under this entry shall, thenceforth, be liable to pay integrated tax @ 12% on all the services of GTA supplied by it.] (ii) Supporting services in transport other than (i) above. 18 - ************* Notes: As amended vide notification 20/2017 dated 22-8-2017 , before it was read as, 11 Heading 9967 (Supporting services in transport) (i) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). Explanation .- goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called. 5 Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (ii) Supporting services in transport other than (i) above. 18 -