GST on Transport Services — GTA, Cab, Courier Rates (2026)
GST on transport services varies significantly by type. Goods Transport Agency (GTA) services attract 5% (no ITC) or 12% (with ITC). Cab/taxi services attract 5%. Courier services attract 18%. Public passenger transport by road is largely exempt.
Quick Reference
GTA (road freight)
5% or 12%
Cab/Taxi (app-based)
5%
Courier Services
18%
Auto-rickshaw
Exempt
Railways (freight)
5%
GST Rate
5% / 12% / 18%
SAC 9964–9967
Goods Transport Agency (GTA) — 5% or 12%
GTAs transporting goods by road can opt for: (a) 5% GST with no ITC, or (b) 12% GST with full ITC. The rate chosen is for the whole year and cannot be changed mid-year. If a GTA does not opt for 12%, the RCM applies — the recipient of service (if registered) must pay 5% GST.
Cab and Taxi Services — 5%
Radio taxi and cab services (Ola, Uber, Meru) attract 5% GST with no ITC. App-based cab aggregators collect this as ECOs. Auto-rickshaws are exempt.
Courier and Parcel Services — 18%
Courier services (Blue Dart, DTDC, FedEx, DHL, etc.) attract 18% GST under SAC 996812. ITC is available for registered businesses.
Passenger Transport by Road — Mostly Exempt
Passenger transport by non-AC buses is exempt. AC stage carriages (city AC buses) attract 5%. Metered auto-rickshaws, cycle rickshaws, and e-rickshaws are exempt.
Railways — 5% / Exempt
Transportation of goods by rail attracts 5% GST. Passenger railway tickets: sleeper class is exempt, AC coaches attract 5%.
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