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; b. At least one mode of transport is by air. — GST rate 18%

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; b. at least one mode of transport is by air. classified under SAC Not stated (Heading not given in this amendment) attracts 18% GST effective 22 September 2025. On an intra-state supply this is charged as 9% CGST plus 9% SGST; on an inter-state supply the full 18% is charged as IGST. This rate applies subject to the condition: Effective 22-09-2025; Item (vi) fully substituted. Provided that nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.