Kitne Din
ServiceSAC 9965

Goods Transport Agency (GTA) service, forward charge without ITC — GST rate 5%

5%GST
Condition: Without ITC; GTA may opt FCM
CGST (intra-state)2.5%
SGST / UTGST (intra-state)2.5%
IGST (inter-state)5%
SAC code9965
CategoryGoods Transport
Source notificationVerified (11/2017 as amended, 15/2025)

As per Notification Verified (11/2017 as amended, 15/2025), goods transport agency (gta) service, forward charge without itc classified under SAC 9965 attracts 5% GST effective 22 September 2025. On an intra-state supply this is charged as 2.5% CGST plus 2.5% SGST; on an inter-state supply the full 5% is charged as IGST. This rate applies subject to the condition: Without ITC; GTA may opt FCM.

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Related SAC codes

9965Goods Transport Agency (GTA) service, with ITC18%9965Transport of goods by rail (other than in containers)5%9965Local delivery service via e-commerce operator by unregistered…18%9965The credit of input tax charged on goods and services used in…5%99651) In respect of supplies on which GTA pays tax at the rate of 2.5%,…5%9965Transport of goods in12%9965Goods transport services other than (i), (ii), (iii)18%9965The credit of input tax charged on goods used in supplying the service…5%
Source: CBIC Notifications 9/2025, 10/2025, 15/2025, 16/2025-CT(R) and 02/2025-Compensation Cess (Rate), effective 22 September 2025. Rates are indicative — verify against the official notification before invoicing. Services are notified under Notification 11/2017-CT(R) as amended. This tool does not constitute tax advice.
Schedule → rate legend: I = 5%, II = 18%, III = 40%, IV = 3%, V = 0.25%, VI = 1.5%, VII = 28%; exemption notification = 0%.