IF A TRANSPORTER RECEIVED A ORDER FOR TRANSPORTATION WITH LOADING AND UNLOADING, IN THAT CASE WHAT WILL BE THE GST RATE TO BE CHARGED. PLEASE REPLY.

Reply-Services by way of Transportation of goods by road except the services of-

1. a goods transportation agency;
2. a courier agency;

are exempted by S.No.18 of Noti. No.12/2017-CT (Rate) Dated: 28.06.2017.

As per Notification No. 11/2017-Central Tax (Rate) dated 28th June, 2017, Goods transport agency” or GTA means any person who provides service in relation to transport of goods by road and issues Consignment note, by whatever name called. It is not necessary that GTA should have its own vehicle. 

The use of the phrase 'in relation to' has extended the scope of the definition of GTA. It includes not only the actual transportation of goods, but any intermediate/ancillary service provided in relation to such transportation, like loading/unloading, packing/unpacking, trans-shipment, temporary warehousing, etc. If these services are not provided as independent activities but are the means of successful provision of GTA Service, then they are also covered under GTA.( As provided in e-version GST Flyers of Goods Transport Agency in GST)

 GST rate on service of goods transport agency attracts provision of reverse charge mechanism (Refer No.13/2017-Central Tax (Rate) Dated: June 28, 2017). The recipient of GTA service is liable to pay GST @5% under reverse charge. However, GTA has the option to pay GST @12% on forward charge with ITC.