The GST rate on transport to transport services depends on the type of transport service, the type of goods transported, and the type of customer. Here are some general guidelines based on the web search results:
If the service is provided by a goods transport agency (GTA), the GST rate is 5% (CGST 2.5% and SGST 2.5%) or IGST 5%, provided that the GTA does not take credit of input tax charged on goods and services used in supplying the service12. The GTA can also opt to pay GST at 12% (CGST 6% and SGST 6%) or IGST 12%, in which case it can take credit of input tax3.
If the service is provided by any other transporter, the GST rate is 12% (CGST 6% and SGST 6%) or IGST 12%, and the transporter can take credit of input tax3.
If the service is provided by a packer and mover, the GST rate is 18% (CGST 9% and SGST 9%) or IGST 18%, if the service includes packing, disassembling, loading, unloading, unpacking, transportation, and insurance4. If the service only includes transportation, the GST rate is 5% or 12%, as mentioned above4.
If the service is provided by a courier agency, the GST rate is 18% (CGST 9% and SGST 9%) or IGST 18%, and the courier agency can take credit of input tax3.
If the service is provided by a rental agency, the GST rate is 18% (CGST 9% and SGST 9%) or IGST 18%, and the rental agency can take credit of input tax, if the service involves renting of transport vehicles with or without operators35.
If the service is provided by a water transport agency, the GST rate is 18% (CGST 9% and SGST 9%) or IGST 18%, and the water transport agency can take credit of input tax, if the service involves coastal and transoceanic water transport of goods3. If the service involves inland water transport of goods, the GST rate is 0%, and the service is exempt from GST35.
If the service is provided by an air transport agency, the GST rate is 18% (CGST 9% and SGST 9%) or IGST 18%, and the air transport agency can take credit of input tax, if the service involves air transport of letters, parcels, and other goods35.
If the service is provided by a space transport agency, the GST rate is 18% (CGST 9% and SGST 9%) or IGST 18%, and the space transport agency can take credit of input tax, if the service involves space transport of freight35.
I hope this helps you understand the GST rate on transport to transport services.
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