ServiceSAC Not stated (Heading not given in this amendment)
Transport of goods in containers by rail by any person other than Indian Railways. — GST rate 5%
5%GST
Condition: Effective 22-09-2025; Item (iv) fully substituted. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] — without ITC
| CGST (intra-state) | 2.5% |
| SGST / UTGST (intra-state) | 2.5% |
| IGST (inter-state) | 5% |
| SAC code | Not stated (Heading not given in this amendment) |
| Category | Transport |
| Source notification | 15/2025 |
As per Notification 15/2025, transport of goods in containers by rail by any person other than indian railways. 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 (iv) fully substituted. Provided that credit of input tax charged on goods and services used in supplying the service has not been taken [Please refer to Explanation no. (iv)] — without ITC.