Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. — GST rate 5%

As per Notification 15/2025, renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. 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 (ia) fully substituted. Provided that credit of input tax charged on goods and services used in supplying the service, other than the input tax credit of input service in the same line of business, has not been taken [Please refer to Explanation no. (iv)]. Provided further that where the supplier of input service in the same line of business charges central tax at a rate higher than 2.5%, credit of input tax charged on the input service in the same line of business in excess of the tax paid or payable at the rate of 2.5% shall not be taken — without ITC.