Rail transport of empty containers taxed at 5% GST under Entry 9(i), ITC mandatorily forgone by supplier
Case-Laws
GST
AAR held that transportation of empty containers by rail is not covered by Entry 9(iv) of Notif. No. 11/2017-CT(R) as that entry applies to transport of goods in containers, not to the movement of containers themselves. Empty containers qualify as “goods” and, in absence of a specific entry, their rail transport falls under the residual Entry 9(i). Accordingly, GST is l
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