{"id":74551,"date":"2025-12-08T08:31:21","date_gmt":"2025-12-08T03:01:21","guid":{"rendered":""},"modified":"2025-12-08T08:31:21","modified_gmt":"2025-12-08T03:01:21","slug":"rail-transport-of-empty-containers-taxed-at-5-gst-under-entry-9-i-itc-mandatorily-forgone-by-supplier","status":"publish","type":"post","link":"https:\/\/goodsandservicetax.in\/GST\/?p=74551","title":{"rendered":"Rail transport of empty containers taxed at 5% GST under Entry 9(i), ITC mandatorily forgone by supplier"},"content":{"rendered":"<p>Rail transport of empty containers taxed at 5% GST under Entry 9(i), ITC mandatorily forgone by supplier<br \/>Case-Laws<br \/>GST<br \/>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 &#8220;goods&#8221; and, in absence of a specific entry, their rail transport falls under the residual Entry 9(i). Accordingly, GST is l<\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n<p align=\"center\"><strong>Plain text (Extract) only<\/strong><BR>For full text:-<a href=\"https:\/\/www.taxtmi.com\/highlights?id=94846\">Visit the Source <\/a><\/p>\n<p align=\"center\">=  =  =  =  =  =  =  =<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Rail transport of empty containers taxed at 5% GST under Entry 9(i), ITC mandatorily forgone by supplierCase-LawsGSTAAR 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<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"close","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-74551","post","type-post","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74551","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74551"}],"version-history":[{"count":0,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=\/wp\/v2\/posts\/74551\/revisions"}],"wp:attachment":[{"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74551"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74551"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/goodsandservicetax.in\/GST\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74551"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}