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The Tax Publishers Transport of Goods by Courier 1. Scheme of levy of CGST on goods transport related services As per sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) Central Goods and Services Tax (CGST) shall be levied on all intra-State supplies of goods or services or both at the rates notified under Notification No. 11/2017-Central Tax (Rate), dt. 28-6-2017. All intra-State supplies of goods or services or both shall also be exigible to corresponding State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at the same rate as that of CGST. 2. Services of courier agencies are excluded from exemption clause As per S. No. 18 of Notification No. 12/2017-Central Tax (Rate), dt. 28-6-2017, services by way of transport of goods by road, except the services of a goods transport agency and a courier agency, are exempt from levy of GST. The relevant text of the Notification reads as under: SUBSCRIBE FOR FULL CONTENT

The Tax Publishers

Transport of Goods by Courier

1. Scheme of levy of CGST on goods transport related services

As per sub-section (1) of section 9 of the Central Goods and Services Tax Act, 2017 (CGST Act, 2017) Central Goods and Services Tax (CGST) shall be levied on all intra-State supplies of goods or services or both at the rates notified under Notification No. 11/2017-Central Tax (Rate), dt. 28-6-2017.

All intra-State supplies of goods or services or both shall also be exigible to corresponding State Goods and Services Tax (SGST) or Union Territory Goods and Services Tax (UTGST) at the same rate as that of CGST.

2. Services of courier agencies are excluded from exemption clause

As per S. No. 18 of Notification No. 12/2017-Central Tax (Rate), dt. 28-6-2017, services by way of transport of goods by road, except the services of a goods transport agency and a courier agency, are exempt from levy of GST. The relevant text of the Notification reads as under: