Multimodal transportation of goods where at least two different modes of transport are used by a multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where; a. Transportation of goods by any mode of transport other than air is involved. — GST rate 5%

As per Notification 15/2025, multimodal transportation of goods where at least two different modes of transport are used by a multimodal transporter from the place of acceptance of goods to the place of delivery of goods, where; a. transportation of goods by any mode of transport other than air is involved. classified under SAC Not stated (Heading not given in this amendment) 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: Effective 22-09-2025; Item (vi) fully substituted. Provided that the credit of input tax charged on goods and services used in supplying the service, other than input tax credit of input services of transportation of goods, has not been taken. Provided further that where the supplier of input service of transportation of goods to a multimodal transporter charges central tax at a rate higher than 2.5%, credit of input tax charged on such input services in excess of 2.5% shall not be taken. Provided also that nothing in this item shall apply to supply of a service other than transport of goods from a place in India to another place in India (illustration on GTA/container ITC apportionment provided in notification).