What is GST Rate and HSN Code on Bullock cart rent received during sugar factory harvesting season for Bullock cart given on rent basis for collection of sugar cane from farmers land Thanks

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 Notification No.12/2017 (Rate) Dated: 28.06.2017. Therefore, freight in case other than GTA services is exempted. Bullock cart is not conidered as GTA, hence there will be no GST in above case.

However, transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration.is taxable at same rate of central tax as on supply of like goods involving transfer of title in goods under S.No.17(iii) of Noti. No.11/2017-CT (Rate) Dated: 28.06.2017. If it is covered under this entry the rate of tax applicable on bullock cart will be applicable on it's rent.