Nil rate tariff GST on transporting agricultural produce

 

Services provided by a goods transport agency for transporting agricultural produce attracts no GST

Services provided by a goods transport agency by way of transport in a goods carriage of agricultural produce falls under GST exemption list? What is the concessional rate of GST on Services provided by a goods transport agency by way of transport in a goods carriage of agricultural produce? Does Services provided by a goods transport agency by way of transport in a goods carriage of agricultural produce fall under GST exempted items?

As per GST Law 2017, there is no GST payable on Services provided by a goods transport agency by way of transport in a goods carriage of agricultural produce.  

So the rate of GST payable on Services provided by a goods transport agency by way of transport in a goods carriage of agricultural produce is nil rate.

Commonly used Goods and Services at 5%, Standard Goods and Services fall under 1st slab at 12%, Standard Goods and Services fall under 2nd Slab at 18% and Special category of Goods and Services including luxury - 28%.   The most essential goods and services attract nil rate of GST under Exempted Categories.     Luxury goods and services and certain specific goods and services   attract additional cess than 28% GST.

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The above details about GST rate tariff on Services provided by a goods transport agency by way of transport in a goods carriage of agricultural produce is only for information.

The validity of above information and amendments about GST rate on Services provided by a goods transport agency by way of transport in a goods carriage of agricultural produce may be verified before any business dealing.

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Comments


Sanath: Please do refer the Notification No. 12/2017- Central Tax (Rate). In item no.21, there is a mention of exemption on transportation of agricultural produce.

Franklings g: Supplies of CSD (canteen stores items) from CSD depot (wholesaler)to CSD URCs (retailer) and to final customers is exempted from GST as per the GST discussions in the GST council and the CSD URCs are also exempted from the GST registration, Are the transporters engaged in the business of transportation of CSD canteen stores items from CSD depot to CSD URCs exempted from collecting the GST and GST registration? If GST is not exempted for transportation of canteen items from CSD depot (wholesaler) to CSD URCs (retailer), how can the transporter collect GST from the URCs?

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