Page 79 - CA Final GST

Badlani Classes

Transportation of passenger in Metered Cab 35,00,000 Exempt Nil
[Exempt vide Entry 17 of Notification No.
12/2017 –CT(Rate)]
Service of transportation of passengers in 10,00,000 5% 50,000
Radio Taxis(Liable to GST)
Service of transportation of passengers in non 10,00,000 Exempt Nil
air-conditioned contract carriages [Exempt
vide Entry 15 of Notification No. 12/2017-CT
(Rate)]
Service of transportation of passengers in air- 15,00,000 5% 75,000
conditioned contract carriages (Liable to GST)
Total GST payable 3,50,000

EXEMPTION : Transportation of Goods
Entry 6 Services BY Government:
Services by the Central Government, State Government, Union territory or local authority
excluding the following services—
- services by the Department of Posts by w ay of speed post, express parcel post,
life insurance, and agency services provided to a person other than the Central
Government, State Government, Union territory;
- services in relation to an aircraft or a vessel, in side or outside the precincts of a
port or an airport;
- transport of goods or passengers; or
- any service, other than services covered under entries (a) to (c) above, provided to
business entities.
Entry 9B Services associated with transit cargo to Nepal & Bhutan : Supply of services
associated with transit cargo to Nepal and Bhutan (landlocked countries) is exempt.
Entry 18 Services by way of transportation of goods-
- by road except the services of—
a- a goods transportation agency;
b- a courier agency;
- by inland waterways.

• Inland waterways is defined in [Para 2(zi)] to mean – (a) national waterway, or, (b)
other waterway, on any inland water.

• Courier agency [Para 2(a) ]: Courier agency means any person-
- engaged in door-to-door transportation of time-sensitive documents, goods or
articles
- utilizing the services of a person, either directly or indirectly,
- to carry or accompany such documents, goods or articles.

• Express Cargo Service-Covered within courier agency-Taxable: Some
transporters undertake door-to-door transportation of goods or articles and they have
made special arrangements for speedy transportation and timely delivery of such
goods or articles. Such services are known as ‘Express Cargo Service’ with assurance
of timely delivery. The nature of service provided by ‘Express Cargo Service’ falls
within definition of the courier agency. Hence, the said service is excluded from the
exemption entry and taxable.

• Angadia – Taxable: ‘Angadia’ undertakes delivery of documents, goods or articles
received from a customer to another person for a consideration. thus, ‘angedias’ are Page78
covered within ‘courier’ & services by angadia are liable to GST.

Central Goods & Services Tax Act, 2017