GST services classification · rate quoted from the notification
Heading 9965 — Goods transport services
The services Notification No. 11/2017-Central Tax (Rate), 28 June 2017 lists against this classification, and the rate it fixes for each. The rows below are the notification’s own table rows, with the serial and the line each rate stands on.
Last reviewed 2026-10-12 · Get the classification checked for your supply
Rate notified — Notification No. 11/2017-Central Tax (Rate), 28 June 2017
the rate of central tax on the intra-State supply of services, under sub-section (1) of section 9 read with sub-section (1) of section 11, sub-section (5) of section 15 and sub-section (1) of section 16 of the Central Goods and Services Tax Act, 2017 (G.S.R. 690(E) dated 28th June 2017, as recorded in our source manifest — the notification text prints the gazette number blank).
| Sl. No. | Classification | Rate | Condition | Source |
|---|---|---|---|---|
| 9 | Heading 9965 (Goods transport services) |
| — | notification-no-11-2017-central-tax-rate.pdftotext-raw.txt:286–345 |
Serial 9, Notification No. 11/2017-Central Tax (Rate), 28 June 2017: (i) Transport of goods by rail (other than services specified at item no. (iv)). Provided that credit of input tax charged in respect of goods in supplying the service is not utilised for paying central tax or integrated tax on the supply of the service (ii) Transport of goods in a vessel. Provided that credit of input tax charged on goods (other than on ships, vessels including bulk carriers and tankers) used in supplying the service has not been taken [Please refer to Explanation no. (iv)] (iii) 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. 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)] (iv) Transport of goods in containers by rail by any person other than Indian Railways. (v) Goods transport services other than (i), (ii), (iii) and (iv) above.Notification No. 11/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/11-2017-central-tax-rate/notification-no-11-2017-central-tax-rate.pdftotext-raw.txt:286-345
Exemption notified — Notification No. 12/2017-Central Tax (Rate), 28 June 2017
Services under this classification that the exemption notification relieves of the tax, as the notification’s own rows print them. Where a row shows a rate other than Nil, that is the concessional rate the notification fixes for it.
| Sl. No. | Classification | Rate | Condition | Source |
|---|---|---|---|---|
| 18 | Heading 9965 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:267–273 |
| 19 | Heading 9965 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:274–278 |
| 20 | Heading 9965 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:279–293 |
| 21 | Heading 9965 |
| Nil | notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:294–319 |
Serial 18, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by way of transportation of goods- (a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:267-273
Serial 19, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by way of transportation of goods by an aircraft from a place outside India upto the customs station of clearance in India.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:274-278
Serial 20, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: Services by way of transportation by rail or a vessel from one place in India to another of the following goods – (a) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; (b) defence or military equipments; (c) newspaper or magazines registered with the Registrar of Newspapers; (d) railway equipments or materials; (e) agricultural produce; (f) milk, salt and food grain including flours, pulses and rice; and (g) organic manure.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:279-293
Serial 21, Notification No. 12/2017-Central Tax (Rate), 28 June 2017: or Heading 9967 Services provided by a goods transport agency, by way of transport in a goods carriage of - (a) agricultural produce; (b) goods, where consideration charged for the transportation of goods on a consignment transported in a single carriage does not exceed one thousand five hundred rupees; (c) goods, where consideration charged for transportation of all such goods for a single consignee does not exceed rupees seven hundred and fifty; (d) milk, salt and food grain including flour, pulses and rice; (e) organic manure; (f) newspaper or magazines registered with the Registrar of Newspapers; (g) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap; or (h) defence or military equipments.Notification No. 12/2017-Central Tax (Rate), 28 June 2017 — cbic-gst/12-2017-central-tax-rate/notification-no-12-2017-central-tax-rate.pdftotext-raw.cb8334e79a1f2603.txt:294-319
Question
What rate of GST does the notification fix for Heading 9965 — Goods transport services?
Notification No. 11/2017-Central Tax (Rate), 28 June 2017 fixes central tax on the intra-State supply of these services at 2.5 per cent. and 6 per cent. and 9 per cent. against serial 9 of its table — 5 rate entries across 1 row. That is the rate as notified on 28 June 2017; service rates have been amended since, so check the notification in force before you rely on it. Column (2) of the notification’s table is “only indicative” of the classification, so treat the heading as the notification’s grouping and not as an authority on the service’s code.
What this page rests on
- Levy — s.9(1), Central Goods and Services Tax Act, 2017: tax is levied on all intra-State supplies of goods or services at such rates, not exceeding twenty per cent., as may be notified by the Government. Quoted from our held text at
cgst/cgst-act-2017.txt:418, which is what the notification above exercises. - Exemption — s.11(1), CGST Act, 2017: on the Council’s recommendation the Government may exempt, by notification, services of any specified description. Held text at
cgst/cgst-act-2017.txt:451. - Classification — “Chapter”, “Section” and “Heading” carry the meanings they have in the annexed scheme of classification of services the rate notification refers to. Notification No. 12/2017-Central Tax (Rate), explanation 3(ii): "Chapter, Section, Heading, Group, or Service Code mentioned in Column (2) of the Table are only indicative." Each rate is the one notified on 28 June 2017 in the notification named on that row, not a statement of the rate in force today.
- Each row on this page is quoted from a held copy of the notification and keeps its line range. Nothing here is a substitute for the notification in force on the date of your supply.
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