ServiceSAC Not stated (Heading not given in this amendment)
Renting of goods carriage where the cost of fuel is included in the consideration charged from the service recipient. — GST rate 18%
18%GST
Condition: Effective 22-09-2025; Item (ia) fully substituted. Alternative option ("or") — with ITC (no condition stated)
| CGST (intra-state) | 9% |
| SGST / UTGST (intra-state) | 9% |
| IGST (inter-state) | 18% |
| SAC code | Not stated (Heading not given in this amendment) |
| Category | Transport |
| Source notification | 15/2025 |
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 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 (ia) fully substituted. Alternative option ("or") — with ITC (no condition stated).