{"id":12804,"date":"2026-10-10T19:42:49","date_gmt":"2026-10-10T14:12:49","guid":{"rendered":"https:\/\/navata.com\/cms\/?p=12804"},"modified":"2026-10-30T19:07:46","modified_gmt":"2026-10-30T13:37:46","slug":"gst-for-goods-transport-services","status":"publish","type":"post","link":"https:\/\/www.navata.com\/cms\/gst-for-goods-transport-services\/","title":{"rendered":"GST for Transportation of Goods: Rates, Who Pays and Exemptions"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"12804\" class=\"elementor elementor-12804\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-197fbeb8 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"197fbeb8\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;background_motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateY_effect&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateY_speed&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:2.4,&quot;sizes&quot;:[]},&quot;motion_fx_motion_fx_scrolling&quot;:&quot;yes&quot;,&quot;background_motion_fx_translateY_affectedRange&quot;:{&quot;unit&quot;:&quot;%&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:{&quot;start&quot;:0,&quot;end&quot;:100}},&quot;background_motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;motion_fx_devices&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;]}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-wider\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-365d10d3\" data-id=\"365d10d3\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-676c2732 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"676c2732\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">GST for Transportation of Goods: Rates, Who Pays and Exemptions<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f6326b elementor-section-stretched elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"f6326b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;stretch_section&quot;:&quot;section-stretched&quot;,&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-66 elementor-top-column elementor-element elementor-element-29e58c7c\" data-id=\"29e58c7c\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-689f1e20 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"689f1e20\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__689f1e20\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__689f1e20\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__689f1e20\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ae077db elementor-widget elementor-widget-heading\" data-id=\"ae077db\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"gst-for-goods-transport-services\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">GST for Goods Transport Services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-acfec40 elementor-widget elementor-widget-text-editor\" data-id=\"acfec40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>GST on transportation of goods by road is charged at 5% when a goods transport agency (GTA) does not take input tax credit, or 18% when the GTA opts to charge GST and claim full input tax credit. These rates apply from 22 September 2025, when the 18% option replaced the earlier 12% option. Transport by a truck owner who is not a GTA is exempt, and so is GTA transport of certain essential goods.<\/p><p>This guide covers GST on goods transport services in one place: the transport GST rate for each type of service, how GST on transportation of goods by road depends on whether the transporter is a GTA, who pays GST on transport services under reverse charge and forward charge, the input tax credit effect of 5% and 18%, the exemptions that still apply, and a worked example of one freight bill.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51b4ab2 elementor-widget elementor-widget-image\" data-id=\"51b4ab2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1672\" height=\"941\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/GST-on-transport-services-1.webp\" class=\"attachment-full size-full wp-image-42305\" alt=\"\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/GST-on-transport-services-1.webp 1672w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/GST-on-transport-services-1-300x169.webp 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/GST-on-transport-services-1-1024x576.webp 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/GST-on-transport-services-1-768x432.webp 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/GST-on-transport-services-1-1536x864.webp 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/GST-on-transport-services-1-800x450.webp 800w\" sizes=\"(max-width: 1672px) 100vw, 1672px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b99aa96 elementor-widget elementor-widget-spacer\" data-id=\"b99aa96\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-144041c elementor-widget elementor-widget-heading\" data-id=\"144041c\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"transport-gst-rate\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Transport GST Rate From 22 September 2025<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-602bc80 elementor-widget elementor-widget-text-editor\" data-id=\"602bc80\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The transport GST rate depends on who provides the service and how it is provided. The table lists the rates for goods transport services that a shipper is most likely to meet. The percentages are total GST: for a supply within one state they are split equally into CGST and SGST, and for a supply between states the full rate is charged as IGST.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f5b2c5e elementor-widget elementor-widget-html\" data-id=\"f5b2c5e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n<style>\r\n\r\n\/* =========================================================\r\n   BACKLOAD VS BACKLOADING VS BACKHAUL VS RETURN LOAD\r\n   DESKTOP TABLE + MOBILE CARD UI\r\n   ========================================================= *\/\r\n\r\n.backload-comparison {\r\n  width: 100%;\r\n  margin: 30px 0;\r\n  font-family: Arial, Helvetica, sans-serif;\r\n  box-sizing: border-box;\r\n}\r\n\r\n.backload-comparison *,\r\n.backload-comparison *::before,\r\n.backload-comparison *::after {\r\n  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30%;\r\n}\r\n\r\n.backload-comparison th:nth-child(2),\r\n.backload-comparison td:nth-child(2) {\r\n  width: 12%;\r\n}\r\n\r\n.backload-comparison th:nth-child(3),\r\n.backload-comparison td:nth-child(3) {\r\n  width: 23%;\r\n}\r\n\r\n.backload-comparison th:nth-child(4),\r\n.backload-comparison td:nth-child(4) {\r\n  width: 35%;\r\n}\r\n\r\n\/* ALTERNATING ROW COLOURS *\/\r\n\r\n.backload-comparison tbody tr:nth-child(odd) {\r\n  background: #fffbd0;\r\n}\r\n\r\n.backload-comparison tbody tr:nth-child(even) {\r\n  background: #f3f3f3;\r\n}\r\n\r\n\/* FIRST COLUMN *\/\r\n\r\n.backload-comparison td:first-child {\r\n  font-weight: 700;\r\n}\r\n\r\n\/* MOBILE CARD UI *\/\r\n\r\n@media screen and (max-width: 768px) {\r\n\r\n  .backload-comparison {\r\n    margin: 25px 0;\r\n  }\r\n\r\n  .backload-comparison-title {\r\n    padding: 17px 18px;\r\n    font-size: 21px;\r\n    line-height: 1.35;\r\n    border-radius: 9px 9px 0 0;\r\n  }\r\n\r\n  \/* Hide desktop header *\/\r\n\r\n  .backload-comparison thead {\r\n    display: none;\r\n  }\r\n\r\n  \/* Convert table rows into cards *\/\r\n\r\n  .backload-comparison table,\r\n  .backload-comparison tbody,\r\n  .backload-comparison tr,\r\n  .backload-comparison td {\r\n    display: block;\r\n    width: 100%;\r\n  }\r\n\r\n  .backload-comparison table {\r\n    border-collapse: separate;\r\n  }\r\n\r\n  .backload-comparison tbody tr {\r\n    background: #ffffff !important;\r\n    border: 1px solid #dddddd;\r\n    border-left: 4px solid #7b3428;\r\n    border-radius: 5px;\r\n    margin: 12px 0;\r\n    padding: 15px;\r\n  }\r\n\r\n  \/* Reset cells *\/\r\n\r\n  .backload-comparison td {\r\n    width: 100% !important;\r\n    padding: 0;\r\n    border: none;\r\n    background: transparent;\r\n    font-size: 14px;\r\n    line-height: 1.55;\r\n    color: #111111;\r\n  }\r\n\r\n  \/* SERVICE *\/\r\n\r\n  .backload-comparison td:nth-child(1) {\r\n    margin-bottom: 15px;\r\n    padding-bottom: 11px;\r\n    border-bottom: 1px solid #eeeeee;\r\n  }\r\n\r\n  .backload-comparison td:nth-child(1)::before {\r\n    content: \"Service\";\r\n    display: block;\r\n    margin-bottom: 5px;\r\n    color: #b5362b;\r\n    font-size: 12px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n  }\r\n\r\n  \/* GST RATE *\/\r\n\r\n  .backload-comparison td:nth-child(2) {\r\n    margin-bottom: 15px;\r\n    padding-bottom: 11px;\r\n    border-bottom: 1px solid #eeeeee;\r\n  }\r\n\r\n  .backload-comparison td:nth-child(2)::before {\r\n    content: \"GST Rate\";\r\n    display: block;\r\n    margin-bottom: 5px;\r\n    color: #b5362b;\r\n    font-size: 12px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n  }\r\n\r\n  \/* INPUT TAX CREDIT *\/\r\n\r\n  .backload-comparison td:nth-child(3) {\r\n    margin-bottom: 15px;\r\n    padding-bottom: 11px;\r\n    border-bottom: 1px solid #eeeeee;\r\n  }\r\n\r\n  .backload-comparison td:nth-child(3)::before {\r\n    content: \"Input Tax Credit\";\r\n    display: block;\r\n    margin-bottom: 5px;\r\n    color: #b5362b;\r\n    font-size: 12px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n  }\r\n\r\n  \/* WHO PAYS *\/\r\n\r\n  .backload-comparison td:nth-child(4)::before {\r\n    content: \"Who Pays\";\r\n    display: block;\r\n    margin-bottom: 5px;\r\n    color: #b5362b;\r\n    font-size: 12px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n  }\r\n}\r\n\r\n\/* SMALL MOBILE *\/\r\n\r\n@media screen and (max-width: 480px) {\r\n\r\n  .backload-comparison-title {\r\n    padding: 16px;\r\n    font-size: 19px;\r\n  }\r\n\r\n  .backload-comparison tbody tr {\r\n    padding: 14px;\r\n  }\r\n\r\n  .backload-comparison td {\r\n    font-size: 13px;\r\n  }\r\n\r\n  .backload-comparison td:nth-child(1)::before,\r\n  .backload-comparison td:nth-child(2)::before,\r\n  .backload-comparison td:nth-child(3)::before,\r\n  .backload-comparison td:nth-child(4)::before {\r\n    font-size: 11px;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<div class=\"backload-comparison\">\r\n\r\n  <h3 class=\"backload-comparison-title\">\r\n    GST Rates for Transportation Services\r\n  <\/h3>\r\n\r\n  <table>\r\n    <thead>\r\n      <tr>\r\n        <th scope=\"col\">Service<\/th>\r\n        <th scope=\"col\">GST Rate<\/th>\r\n        <th scope=\"col\">Input Tax Credit<\/th>\r\n        <th scope=\"col\">Who Pays<\/th>\r\n      <\/tr>\r\n    <\/thead>\r\n\r\n    <tbody>\r\n\r\n      <!-- Road transport by a GTA -->\r\n      <tr>\r\n        <td>Road transport by a goods transport agency (GTA)<\/td>\r\n        <td>5%<\/td>\r\n        <td>No input tax credit for the GTA<\/td>\r\n        <td>Either the recipient pays under reverse charge or the GTA pays under forward charge<\/td>\r\n      <\/tr>\r\n\r\n      <!-- GTA opting for higher rate -->\r\n      <tr>\r\n        <td>Road transport by a GTA that opts for the higher rate<\/td>\r\n        <td>18%<\/td>\r\n        <td>Full input tax credit<\/td>\r\n        <td>The GTA charges GST on its invoice (forward charge)<\/td>\r\n      <\/tr>\r\n\r\n      <!-- Transport by a non-GTA -->\r\n      <tr>\r\n        <td>Road transport by a person who is not a GTA (no consignment note issued)<\/td>\r\n        <td>Exempt<\/td>\r\n        <td>Not applicable<\/td>\r\n        <td>No GST on the freight<\/td>\r\n      <\/tr>\r\n\r\n      <!-- Hiring a truck to a GTA -->\r\n      <tr>\r\n        <td>Hiring a truck or other goods carriage to a GTA<\/td>\r\n        <td>Exempt<\/td>\r\n        <td>Not applicable<\/td>\r\n        <td>No GST on the hire charge<\/td>\r\n      <\/tr>\r\n\r\n      <!-- Renting a goods carriage with operator -->\r\n      <tr>\r\n        <td>Renting a goods carriage with operator, fuel included<\/td>\r\n        <td>5% or 18%<\/td>\r\n        <td>5%: restricted credit. 18%: full credit<\/td>\r\n        <td>The supplier charges GST<\/td>\r\n      <\/tr>\r\n\r\n      <!-- Multimodal transport without air -->\r\n      <tr>\r\n        <td>Multimodal transport with no air leg<\/td>\r\n        <td>5%<\/td>\r\n        <td>Restricted credit<\/td>\r\n        <td>The multimodal transporter charges GST<\/td>\r\n      <\/tr>\r\n\r\n      <!-- Multimodal transport including air -->\r\n      <tr>\r\n        <td>Multimodal transport that includes air<\/td>\r\n        <td>18%<\/td>\r\n        <td>Full input tax credit<\/td>\r\n        <td>The multimodal transporter charges GST<\/td>\r\n      <\/tr>\r\n\r\n      <!-- Containers by rail -->\r\n      <tr>\r\n        <td>Containers by rail by a container train operator<\/td>\r\n        <td>5% or 18%<\/td>\r\n        <td>5%: no credit. 18%: full credit<\/td>\r\n        <td>The operator charges GST<\/td>\r\n      <\/tr>\r\n\r\n    <\/tbody>\r\n  <\/table>\r\n\r\n<\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23b225d elementor-widget elementor-widget-text-editor\" data-id=\"23b225d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Other modes, such as goods carried by Indian Railways, by air within India or by inland waterways, have their own entries in the rate notifications. Check the current notification for the mode you use before you invoice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c60d7a elementor-widget elementor-widget-heading\" data-id=\"9c60d7a\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"gst-on-transportation-of-goods-by-road\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">GST on Transportation of Goods by Road: GTA or not<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3bcb7f6 elementor-widget elementor-widget-text-editor\" data-id=\"3bcb7f6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>GST on transportation of goods by road turns on one question: is the transporter a goods transport agency? The answer decides whether GST applies at all, and at which rate.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6497c58 elementor-widget elementor-widget-heading\" data-id=\"6497c58\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"what-is-a-gta\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">What makes a transporter a GTA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a370abf elementor-widget elementor-widget-text-editor\" data-id=\"a370abf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Under GST, a goods transport agency is a person who provides a service in relation to the transport of goods by road and issues a consignment note, by whatever name it is called. In road freight the consignment note is usually the lorry receipt (LR). The consignment note is the deciding document: a transporter that issues one is treated as a GTA for that service.<\/p><p>From 22 September 2025 the definition excludes e-commerce operators that provide, or through which others provide, local delivery services.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1b1231b elementor-widget elementor-widget-heading\" data-id=\"1b1231b\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"transport-not-by-a-gta\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Transport by a truck owner who is not a GTA<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-03449f7 elementor-widget elementor-widget-text-editor\" data-id=\"03449f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Transportation of goods by road is exempt from GST when the service is not provided by a GTA or a courier agency. A truck owner who carries goods without issuing a consignment note therefore charges no GST on the freight. Courier services do not fall under this exemption.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4db267f elementor-widget elementor-widget-heading\" data-id=\"4db267f\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"renting-a-truck\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Hiring or renting a truck<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-86fa208 elementor-widget elementor-widget-text-editor\" data-id=\"86fa208\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Hiring a truck or other goods carriage to a GTA is exempt. This lets a GTA hire vehicles from individual owners without that hire charge carrying GST. Renting a goods carriage with an operator to anyone else is taxed at 5% with restricted input tax credit, or at 18% with full input tax credit, where the rent includes the cost of fuel.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4404b93 elementor-widget elementor-widget-text-editor\" data-id=\"4404b93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><span class=\"nrt-gst-rel-l\">You may also like to\u00a0<\/span><span style=\"box-sizing: border-box; margin: 0px; padding: 0px;\">read:<a href=\"https:\/\/www.navata.com\/cms\/gst-for-good-transportation-agency\/\" target=\"_blank\" rel=\"noopener\"> A<\/a><\/span><a href=\"https:\/\/www.navata.com\/cms\/gst-for-good-transportation-agency\/\">\u00a0Guide to GST for Good Transportation Agency and Truck Owners<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50e7d40 elementor-widget elementor-widget-heading\" data-id=\"50e7d40\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"who-pays-gst-on-transport-services\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Pays GST on Transport Services<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2d7a015 elementor-widget elementor-widget-text-editor\" data-id=\"2d7a015\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>GST on transport services provided by a GTA can be paid in two ways. Under reverse charge the recipient of the service pays the tax to the government. Under forward charge the GTA charges GST on its invoice and pays it itself.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6446bbf elementor-widget elementor-widget-heading\" data-id=\"6446bbf\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"reverse-charge-on-gta\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Reverse Charge: When the Recipient pays<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8def7a3 elementor-widget elementor-widget-text-editor\" data-id=\"8def7a3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>When a GTA charges 5% and has not opted to pay GST itself, the tax is paid under reverse charge by the recipient of the service, if the recipient is one of the following:<\/p><ul><li>A factory registered under the Factories Act, 1948<\/li><li>A society registered under the Societies Registration Act, 1860<\/li><li>A co-operative society<\/li><li>A person registered under GST<\/li><li>A body corporate<\/li><li>A partnership firm, whether registered or not<\/li><li>A casual taxable person<\/li><\/ul><p>Government departments and local authorities that are registered only to deduct tax at source are kept outside this reverse charge rule.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81bda1d elementor-widget elementor-widget-heading\" data-id=\"81bda1d\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"forward-charge-option\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Forward Charge: When The GTA Pays<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-81a6b0a elementor-widget elementor-widget-text-editor\" data-id=\"81a6b0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A GTA can choose to pay GST itself by filing a declaration in Annexure V between 1 January and 31 March of the financial year before the year it applies to. Once made, the choice continues for later years. To return to reverse charge, the GTA files Annexure VI in the same January to March window.<\/p><p>Under forward charge the GTA can charge 5% without input tax credit or 18% with full input tax credit. For the detailed registration, invoicing and return-filing steps a GTA follows, see the <a href=\"https:\/\/www.navata.com\/cms\/gst-for-good-transportation-agency\/\">guide to GST for goods transport agencies and truck owners<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ea8db8e elementor-widget elementor-widget-heading\" data-id=\"ea8db8e\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"input-tax-credit-5-or-18\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">5% or 18%: What Changes For Input Tax Credit<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b853966 elementor-widget elementor-widget-text-editor\" data-id=\"b853966\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The two rates trade a lower tax on the freight against the right to claim credit. At 5%, the GTA cannot take input tax credit on the goods and services it uses to provide the transport service, such as trucks, spare parts or repairs bought with GST. At 18%, the GTA charges more GST on the freight but can claim full credit for the GST it pays on those inputs.<\/p><p>Which option suits a GTA depends on how much GST it pays on its own costs and on its customers. For a business customer that can claim credit for the GST it is charged, the higher rate may make little difference to its final cost; a customer that cannot claim credit pays more. Whether the recipient can claim credit for GST it pays depends on its own use of the service, so confirm that with your tax adviser.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ce43e05 elementor-widget elementor-widget-image\" data-id=\"ce43e05\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"1672\" height=\"941\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/transport-GST-rate.webp\" class=\"attachment-full size-full wp-image-42295\" alt=\"transport GST rate\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/transport-GST-rate.webp 1672w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/transport-GST-rate-300x169.webp 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/transport-GST-rate-1024x576.webp 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/transport-GST-rate-768x432.webp 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/transport-GST-rate-1536x864.webp 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/transport-GST-rate-800x450.webp 800w\" sizes=\"(max-width: 1672px) 100vw, 1672px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1d62da0 elementor-widget elementor-widget-spacer\" data-id=\"1d62da0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b98e395 elementor-widget elementor-widget-heading\" data-id=\"b98e395\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"exempt-goods-transport\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Goods Transport That is Exempt From GST<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b4485de elementor-widget elementor-widget-text-editor\" data-id=\"b4485de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>GTA services are exempt when they are supplied to an unregistered person, including an unregistered casual taxable person, other than a factory, a society, a co-operative society, a body corporate or a partnership firm. GTA services are also exempt when the goods carried in the goods carriage are:<\/p><ul><li>Agricultural produce<\/li><li>Milk, salt and food grain, including flour, pulses and rice<\/li><li>Organic manure<\/li><li>Newspapers or magazines registered with the Registrar of Newspapers<\/li><li>Relief materials for victims of natural or man-made disasters, calamities, accidents or mishaps<\/li><li>Defence or military equipment<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bec8dc2 elementor-widget elementor-widget-html\" data-id=\"bec8dc2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>.nrt-gst-note{font-family:\"Open Sans\", sans-serif;background:rgba(116, 52, 42, 0.08);border-left:4px solid #74342A;border-radius:10px;padding:18px 20px;margin:4px 0 28px}.nrt-gst-note-t{color:#74342A;font-size:13px;font-weight:700;letter-spacing:.06em;text-transform:uppercase;margin:0 0 8px}.nrt-gst-note p{color:#000000;font-size:15px;font-weight:600;line-height:27px;margin:0}<\/style><div class=\"nrt-gst-note\" role=\"note\"><div class=\"nrt-gst-note-t\">No longer exempt: freight up to Rs 1,500 or Rs 750<\/div><p>Until 17 July 2022, GTA freight of up to Rs 1,500 for a consignment carried in a single carriage, and up to Rs 750 for all goods carried for a single consignee, was exempt from GST. Both exemptions were removed with effect from 18 July 2022. Such freight is now taxed at the normal GTA rate unless the goods themselves are in the exempt list above.<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2006b9 elementor-widget elementor-widget-heading\" data-id=\"a2006b9\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"worked-example\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Worked Example: GST on One Freight Bill<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c0d8dea elementor-widget elementor-widget-text-editor\" data-id=\"c0d8dea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A GTA carries goods by road for a manufacturer that is registered under GST, for a freight charge of Rs 50,000. The table shows the GST under each option the GTA can be under.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7e96a85 elementor-widget elementor-widget-html\" data-id=\"7e96a85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n<style>\r\n\r\n\/* =========================================================\r\n   BACKLOAD VS BACKLOADING VS BACKHAUL VS RETURN LOAD\r\n   DESKTOP TABLE + MOBILE CARD UI\r\n   ========================================================= *\/\r\n\r\n.backload-comparison {\r\n  width: 100%;\r\n  margin: 30px 0;\r\n  font-family: Arial, Helvetica, sans-serif;\r\n  box-sizing: border-box;\r\n}\r\n\r\n.backload-comparison *,\r\n.backload-comparison *::before,\r\n.backload-comparison *::after {\r\n  box-sizing: border-box;\r\n}\r\n\r\n\/* TITLE *\/\r\n\r\n.backload-comparison-title {\r\n  margin: 0;\r\n  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25%;\r\n}\r\n\r\n.backload-comparison th:nth-child(3),\r\n.backload-comparison td:nth-child(3) {\r\n  width: 25%;\r\n}\r\n\r\n.backload-comparison th:nth-child(4),\r\n.backload-comparison td:nth-child(4) {\r\n  width: 25%;\r\n}\r\n\r\n\/* ALTERNATING ROW COLOURS *\/\r\n\r\n.backload-comparison tbody tr:nth-child(odd) {\r\n  background: #fffbd0;\r\n}\r\n\r\n.backload-comparison tbody tr:nth-child(even) {\r\n  background: #f3f3f3;\r\n}\r\n\r\n\/* FIRST COLUMN *\/\r\n\r\n.backload-comparison td:first-child {\r\n  font-weight: 700;\r\n}\r\n\r\n\/* MOBILE CARD UI *\/\r\n\r\n@media screen and (max-width: 768px) {\r\n\r\n  .backload-comparison {\r\n    margin: 25px 0;\r\n  }\r\n\r\n  .backload-comparison-title {\r\n    padding: 17px 18px;\r\n    font-size: 21px;\r\n    line-height: 1.35;\r\n    border-radius: 9px 9px 0 0;\r\n  }\r\n\r\n  \/* Hide desktop header *\/\r\n\r\n  .backload-comparison thead {\r\n    display: none;\r\n  }\r\n\r\n  \/* Convert table rows into cards *\/\r\n\r\n  .backload-comparison table,\r\n  .backload-comparison tbody,\r\n  .backload-comparison tr,\r\n  .backload-comparison td {\r\n    display: block;\r\n    width: 100%;\r\n  }\r\n\r\n  .backload-comparison table {\r\n    border-collapse: separate;\r\n  }\r\n\r\n  .backload-comparison tbody tr {\r\n    background: #ffffff !important;\r\n    border: 1px solid #dddddd;\r\n    border-left: 4px solid #7b3428;\r\n    border-radius: 5px;\r\n    margin: 12px 0;\r\n    padding: 15px;\r\n  }\r\n\r\n  \/* Reset cells *\/\r\n\r\n  .backload-comparison td {\r\n    width: 100% !important;\r\n    padding: 0;\r\n    border: none;\r\n    background: transparent;\r\n    font-size: 14px;\r\n    line-height: 1.55;\r\n    color: #111111;\r\n  }\r\n\r\n  \/* ITEM *\/\r\n\r\n  .backload-comparison td:nth-child(1) {\r\n    margin-bottom: 15px;\r\n    padding-bottom: 11px;\r\n    border-bottom: 1px solid #eeeeee;\r\n  }\r\n\r\n  .backload-comparison td:nth-child(1)::before {\r\n    content: \"Item\";\r\n    display: block;\r\n    margin-bottom: 5px;\r\n    color: #b5362b;\r\n    font-size: 12px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n  }\r\n\r\n  \/* GTA 5% REVERSE CHARGE *\/\r\n\r\n  .backload-comparison td:nth-child(2) {\r\n    margin-bottom: 15px;\r\n    padding-bottom: 11px;\r\n    border-bottom: 1px solid #eeeeee;\r\n  }\r\n\r\n  .backload-comparison td:nth-child(2)::before {\r\n    content: \"GTA on 5%, Reverse Charge\";\r\n    display: block;\r\n    margin-bottom: 5px;\r\n    color: #b5362b;\r\n    font-size: 12px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n  }\r\n\r\n  \/* GTA 5% FORWARD CHARGE *\/\r\n\r\n  .backload-comparison td:nth-child(3) {\r\n    margin-bottom: 15px;\r\n    padding-bottom: 11px;\r\n    border-bottom: 1px solid #eeeeee;\r\n  }\r\n\r\n  .backload-comparison td:nth-child(3)::before {\r\n    content: \"GTA on 5%, Forward Charge\";\r\n    display: block;\r\n    margin-bottom: 5px;\r\n    color: #b5362b;\r\n    font-size: 12px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n  }\r\n\r\n  \/* GTA 18% FORWARD CHARGE *\/\r\n\r\n  .backload-comparison td:nth-child(4)::before {\r\n    content: \"GTA on 18%, Forward Charge\";\r\n    display: block;\r\n    margin-bottom: 5px;\r\n    color: #b5362b;\r\n    font-size: 12px;\r\n    line-height: 1.3;\r\n    font-weight: 700;\r\n  }\r\n}\r\n\r\n\/* SMALL MOBILE *\/\r\n\r\n@media screen and (max-width: 480px) {\r\n\r\n  .backload-comparison-title {\r\n    padding: 16px;\r\n    font-size: 19px;\r\n  }\r\n\r\n  .backload-comparison tbody tr {\r\n    padding: 14px;\r\n  }\r\n\r\n  .backload-comparison td {\r\n    font-size: 13px;\r\n  }\r\n\r\n  .backload-comparison td:nth-child(1)::before,\r\n  .backload-comparison td:nth-child(2)::before,\r\n  .backload-comparison td:nth-child(3)::before,\r\n  .backload-comparison td:nth-child(4)::before {\r\n    font-size: 11px;\r\n  }\r\n}\r\n<\/style>\r\n\r\n<div class=\"backload-comparison\">\r\n\r\n  <h3 class=\"backload-comparison-title\">\r\n    GTA GST Calculation Comparison\r\n  <\/h3>\r\n\r\n  <table>\r\n    <thead>\r\n      <tr>\r\n        <th scope=\"col\">Item<\/th>\r\n        <th scope=\"col\">GTA on 5%, Reverse Charge<\/th>\r\n        <th scope=\"col\">GTA on 5%, Forward Charge<\/th>\r\n        <th scope=\"col\">GTA on 18%, Forward Charge<\/th>\r\n      <\/tr>\r\n    <\/thead>\r\n\r\n    <tbody>\r\n\r\n      <!-- Freight charged -->\r\n      <tr>\r\n        <td>Freight charged<\/td>\r\n        <td>Rs 50,000<\/td>\r\n        <td>Rs 50,000<\/td>\r\n        <td>Rs 50,000<\/td>\r\n      <\/tr>\r\n\r\n      <!-- GST rate -->\r\n      <tr>\r\n        <td>GST rate<\/td>\r\n        <td>5%<\/td>\r\n        <td>5%<\/td>\r\n        <td>18%<\/td>\r\n      <\/tr>\r\n\r\n      <!-- Who pays the GST -->\r\n      <tr>\r\n        <td>Who pays the GST<\/td>\r\n        <td>The manufacturer, under reverse charge<\/td>\r\n        <td>The GTA, on its invoice<\/td>\r\n        <td>The GTA, on its invoice<\/td>\r\n      <\/tr>\r\n\r\n      <!-- GST amount -->\r\n      <tr>\r\n        <td>GST amount<\/td>\r\n        <td>Rs 2,500<\/td>\r\n        <td>Rs 2,500<\/td>\r\n        <td>Rs 9,000<\/td>\r\n      <\/tr>\r\n\r\n      <!-- Total on the GTA invoice -->\r\n      <tr>\r\n        <td>Total on the GTA invoice<\/td>\r\n        <td>Rs 50,000<\/td>\r\n        <td>Rs 52,500<\/td>\r\n        <td>Rs 59,000<\/td>\r\n      <\/tr>\r\n\r\n      <!-- Input tax credit -->\r\n      <tr>\r\n        <td>Input tax credit for the GTA<\/td>\r\n        <td>No<\/td>\r\n        <td>No<\/td>\r\n        <td>Yes, full credit<\/td>\r\n      <\/tr>\r\n\r\n    <\/tbody>\r\n  <\/table>\r\n\r\n<\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-24a6231 elementor-widget elementor-widget-text-editor\" data-id=\"24a6231\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The amounts follow directly from the rates. Which column applies depends on the option the GTA has chosen for the year, so the GTA and its customer should agree it before the first invoice.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-56ba380 elementor-widget elementor-widget-heading\" data-id=\"56ba380\" data-element_type=\"widget\" data-e-type=\"widget\" id=\"consignment-note-and-e-way-bill\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Consignment Note, invoice and E-Way Bill<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ba541b7 elementor-widget elementor-widget-text-editor\" data-id=\"ba541b7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A road consignment usually travels with the supplier&#8217;s tax invoice or delivery challan, the GTA&#8217;s consignment note and, where it applies, an e-way bill. The consignment note shows the transporter is acting as a GTA, which is what brings the GTA rates and the reverse charge rules into play. For when an e-way bill is needed, its validity and how Part B is updated, see <a href=\"https:\/\/www.navata.com\/cms\/e-way-bill-rules-for-road-freight\/\">e-way bill rules for road freight<\/a>.<\/p><p>Freight terms also depend on the load. A full truckload and a part load are priced differently, which changes the freight value on which GST is calculated. See <a href=\"https:\/\/www.navata.com\/cms\/what-is-ftl-shipping\/\">FTL shipping<\/a>, <a href=\"https:\/\/www.navata.com\/cms\/what-is-ltl-shipping\/\">LTL shipping<\/a> and <a href=\"https:\/\/www.navata.com\/cms\/truck-load-capacity-in-india\/\">truck load capacity in India<\/a> for how those loads work.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8805027 elementor-widget elementor-widget-heading\" data-id=\"8805027\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Conclusion\n<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c1c3e3 elementor-widget elementor-widget-text-editor\" data-id=\"7c1c3e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>GST on transportation of goods comes down to three questions: is the transporter a GTA, which rate option has the GTA chosen, and is the recipient one of the businesses that pays under reverse charge. Since 22 September 2025, a GTA charges 5% without input tax credit or 18% with full credit, the old 12% option is gone, and the Rs 1,500 and Rs 750 freight exemptions no longer apply.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90b2485 elementor-widget elementor-widget-html\" data-id=\"90b2485\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n<style>\r\n  .nrt-gst-cta {\r\n    font-family: \"Open Sans\", sans-serif;\r\n    background: #74342A;\r\n    box-shadow: rgba(0, 0, 0, 0.3) 0px 0px 30px 0px;\r\n    border-radius: 10px;\r\n    padding: 32px;\r\n    margin: 12px 0 20px;\r\n    display: flex;\r\n    align-items: center;\r\n    justify-content: space-between;\r\n    gap: 18px 28px;\r\n    flex-wrap: wrap;\r\n  }\r\n\r\n  .nrt-gst-cta-tx {\r\n    flex: 1 1 300px;\r\n    min-width: 0;\r\n  }\r\n\r\n  .nrt-gst-cta-h {\r\n    color: #FFFF9B;\r\n    font-size: 24px;\r\n    font-weight: 800;\r\n    line-height: 1.3;\r\n    margin: 0 0 6px;\r\n  }\r\n\r\n  .nrt-gst-cta-p {\r\n    color: #FFFFFF;\r\n    font-size: 15px;\r\n    font-weight: 600;\r\n    line-height: 1.6;\r\n    margin: 0;\r\n  }\r\n\r\n  .nrt-gst-cta-btn {\r\n    flex: none;\r\n    display: inline-block;\r\n    background: #f8f89f;\r\n    color: #74342A;\r\n    font-family: \"Open Sans\", sans-serif;\r\n    font-size: 16px;\r\n    font-weight: 700;\r\n    padding: 12px 24px;\r\n    border-radius: 10px;\r\n    box-shadow: rgba(0, 0, 0, 0.2) 0px 0px 30px 0px;\r\n    text-decoration: none;\r\n  }\r\n\r\n  .nrt-gst-cta-btn:hover,\r\n  .nrt-gst-cta-btn:focus-visible {\r\n    background: #FFDE01;\r\n  }\r\n\r\n  .nrt-gst-cta-btn:focus-visible {\r\n    outline: 2px solid #FFFFFF;\r\n    outline-offset: 3px;\r\n  }\r\n\r\n  @media (max-width: 767px) {\r\n    .nrt-gst-cta {\r\n      padding: 24px 20px;\r\n    }\r\n\r\n    .nrt-gst-cta-btn {\r\n      width: 100%;\r\n      text-align: center;\r\n      box-sizing: border-box;\r\n    }\r\n  }\r\n<\/style>\r\n\r\n<div class=\"nrt-gst-cta\">\r\n  <div class=\"nrt-gst-cta-tx\">\r\n    <div class=\"nrt-gst-cta-h\">\r\n      Planning a road shipment?\r\n    <\/div>\r\n\r\n    <p class=\"nrt-gst-cta-p\">\r\n      Navata Road Transport has been delivering trust since 1982.\r\n      Work out your freight before you book.\r\n    <\/p>\r\n  <\/div>\r\n\r\n  <a\r\n    class=\"nrt-gst-cta-btn\"\r\n    href=\"https:\/\/navata.com\/freight-cal\"\r\n  >\r\n    Calculate your freight\r\n  <\/a>\r\n<\/div>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9cdfa20 elementor-widget elementor-widget-heading\" data-id=\"9cdfa20\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Sources<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c08c423 elementor-widget elementor-widget-text-editor\" data-id=\"c08c423\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The rates and rules in this guide were checked on 6 October 2026 against these official sources and against the texts of Notification No. 12\/2017-Central Tax (Rate) (exemptions) and Notification No. 15\/2025-Central Tax (Rate) (rates and GTA definition from 22 September 2025). GST rates can change after that date, so confirm the current notification before invoicing.<\/p><ul><li><a href=\"https:\/\/gstcouncil.gov.in\/sites\/default\/files\/2025-09\/faq.pdf\">Ministry of Finance FAQs on the 56th GST Council decisions (3 September 2025), FAQ 60 to 62<\/a><\/li><li><a href=\"https:\/\/gstcouncil.gov.in\/sites\/default\/files\/2024-05\/03_2022-ctr-eng_1.pdf\">Notification No. 03\/2022-Central Tax (Rate), GTA rate entry and forward-charge option<\/a><\/li><li><a href=\"https:\/\/cbic-gst.gov.in\/hindi\/pdf\/central-tax-rate\/notfctn-32-CGST-rate-english.pdf\">Notification No. 32\/2017-Central Tax (Rate), GTA services to unregistered persons<\/a><\/li><li><a href=\"https:\/\/gstcouncil.gov.in\/sites\/default\/files\/2024-05\/04_2022-ctr-eng_1.pdf\">Notification No. 04\/2022-Central Tax (Rate), omission of the Rs 1,500 and Rs 750 GTA exemptions<\/a><\/li><li><a href=\"https:\/\/gstcouncil.gov.in\/sites\/default\/files\/2024-05\/06-2023-ctr-eng.pdf\">Notification No. 06\/2023-Central Tax (Rate), Annexure V and Annexure VI window<\/a><\/li><li><a href=\"https:\/\/gstcouncil.gov.in\/sites\/default\/files\/2024-02\/10-reverse_charge-igst-01.04.2019.pdf\">Notification No. 10\/2017-Integrated Tax (Rate), reverse charge recipients for GTA services<\/a><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a06741 elementor-widget elementor-widget-html\" data-id=\"1a06741\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\r\n<style>\r\n\/* ===========================\r\n   FAQ Section\r\n=========================== *\/\r\n\r\n.navata-faq {\r\n    background: #FFF9A8;\r\n    padding: 40px;\r\n    border-radius: 20px;\r\n    margin: 40px 0;\r\n    font-family: Arial, Helvetica, sans-serif;\r\n    box-sizing: border-box;\r\n}\r\n\r\n.navata-faq-title {\r\n    font-size: 30px;\r\n    font-weight: 700;\r\n    color: #111827;\r\n    margin: 0 0 20px;\r\n}\r\n\r\n\/* FAQ Item *\/\r\n\r\n.navata-faq details {\r\n    border-bottom: 1px solid rgba(0, 0, 0, 0.12);\r\n}\r\n\r\n.navata-faq details:last-child {\r\n    border-bottom: none;\r\n}\r\n\r\n.navata-faq summary {\r\n    list-style: none;\r\n    cursor: pointer;\r\n    font-size: 20px;\r\n    font-weight: 600;\r\n    color: #111827;\r\n    padding: 25px 50px 25px 0;\r\n    position: relative;\r\n    line-height: 1.5;\r\n}\r\n\r\n.navata-faq summary::-webkit-details-marker {\r\n    display: none;\r\n}\r\n\r\n\/* Plus Icon *\/\r\n\r\n.navata-faq summary::after {\r\n    content: \"+\";\r\n    position: absolute;\r\n    right: 0;\r\n    top: 50%;\r\n    transform: translateY(-50%);\r\n    font-size: 38px;\r\n    font-weight: 300;\r\n    color: #8A4B2A;\r\n    transition: 0.3s ease;\r\n}\r\n\r\n\/* Minus Icon When Open *\/\r\n\r\n.navata-faq details[open] summary::after {\r\n    content: \"\u2212\";\r\n}\r\n\r\n\/* Answer *\/\r\n\r\n.navata-faq-answer {\r\n    padding: 0 30px 25px 0;\r\n    color: #374151;\r\n    font-size: 16px;\r\n    line-height: 1.8;\r\n}\r\n\r\n\/* ===========================\r\n   Mobile Responsive\r\n=========================== *\/\r\n\r\n@media (max-width: 768px) {\r\n\r\n    .navata-faq {\r\n        padding: 25px 20px;\r\n        border-radius: 15px;\r\n    }\r\n\r\n    .navata-faq-title {\r\n        font-size: 28px;\r\n        margin-bottom: 10px;\r\n    }\r\n\r\n    .navata-faq summary {\r\n        font-size: 17px;\r\n        padding: 20px 40px 20px 0;\r\n        line-height: 1.5;\r\n    }\r\n\r\n    .navata-faq summary::after {\r\n        font-size: 30px;\r\n    }\r\n\r\n    .navata-faq-answer {\r\n        font-size: 15px;\r\n        padding: 0 10px 20px 0;\r\n        line-height: 1.7;\r\n    }\r\n}\r\n<\/style>\r\n\r\n<section class=\"navata-faq\" aria-label=\"Frequently Asked Questions\">\r\n\r\n    <div class=\"navata-faq-title\">FAQs<\/div>\r\n\r\n    <details>\r\n        <summary>What is the GST rate on transportation of goods by road?<\/summary>\r\n        <div class=\"navata-faq-answer\">\r\n            For a goods transport agency it is 5% without input tax credit, or 18% with full input tax credit if the GTA opts to charge it. Road transport by someone who is not a GTA and does not issue a consignment note is exempt.\r\n        <\/div>\r\n    <\/details>\r\n\r\n    <details>\r\n        <summary>Who pays GST on transport charges?<\/summary>\r\n        <div class=\"navata-faq-answer\">\r\n            When a GTA charges 5% and has not opted for forward charge, GST is paid under reverse charge by the recipient if it is a factory, a registered society, a co-operative society, a GST-registered person, a body corporate, a partnership firm or a casual taxable person. When the GTA has opted for forward charge, the GTA charges GST on its invoice.\r\n        <\/div>\r\n    <\/details>\r\n\r\n    <details>\r\n        <summary>Is the 12% GST rate for GTA still available?<\/summary>\r\n        <div class=\"navata-faq-answer\">\r\n            No. From 22 September 2025 the with-credit option for GTA services is 18%. The 5% rate without input tax credit continues.\r\n        <\/div>\r\n    <\/details>\r\n\r\n    <details>\r\n        <summary>Is freight below Rs 1,500 or Rs 750 still exempt from GST?<\/summary>\r\n        <div class=\"navata-faq-answer\">\r\n            No. Those two GTA exemptions were removed with effect from 18 July 2022. The GTA exemptions that remain depend on the goods carried, such as agricultural produce, milk, salt, food grains, organic manure, registered newspapers, relief materials and defence equipment, or on the recipient, such as an unregistered individual.\r\n        <\/div>\r\n    <\/details>\r\n\r\n    <details>\r\n        <summary>How does a GTA choose to pay GST under forward charge?<\/summary>\r\n        <div class=\"navata-faq-answer\">\r\n            By filing a declaration in Annexure V between 1 January and 31 March of the preceding financial year. The choice then continues for later years until the GTA files Annexure VI in the same window to return to reverse charge.\r\n        <\/div>\r\n    <\/details>\r\n\r\n<\/section>\r\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2304e83 elementor-widget elementor-widget-text-editor\" data-id=\"2304e83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Thanks For Reading: <span style=\"color: #800000;\">GST for Goods Transport Services: A Comprehensive Guide<\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-top-column elementor-element elementor-element-3045483f\" data-id=\"3045483f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-599b8432 elementor-search-form--skin-classic elementor-search-form--button-type-icon elementor-search-form--icon-search elementor-widget elementor-widget-search-form\" data-id=\"599b8432\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;skin&quot;:&quot;classic&quot;}\" data-widget_type=\"search-form.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<search role=\"search\">\n\t\t\t<form class=\"elementor-search-form\" action=\"https:\/\/www.navata.com\/cms\" method=\"get\">\n\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-search-form__container\">\n\t\t\t\t\t<label class=\"elementor-screen-only\" for=\"elementor-search-form-599b8432\">Search<\/label>\n\n\t\t\t\t\t\n\t\t\t\t\t<input id=\"elementor-search-form-599b8432\" placeholder=\"Search...\" class=\"elementor-search-form__input\" type=\"search\" name=\"s\" value=\"\">\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t\t\t<button class=\"elementor-search-form__submit\" type=\"submit\" aria-label=\"Search\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<div class=\"e-font-icon-svg-container\"><svg class=\"fa fa-search e-font-icon-svg e-fas-search\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M505 442.7L405.3 343c-4.5-4.5-10.6-7-17-7H372c27.6-35.3 44-79.7 44-128C416 93.1 322.9 0 208 0S0 93.1 0 208s93.1 208 208 208c48.3 0 92.7-16.4 128-44v16.3c0 6.4 2.5 12.5 7 17l99.7 99.7c9.4 9.4 24.6 9.4 33.9 0l28.3-28.3c9.4-9.4 9.4-24.6.1-34zM208 336c-70.7 0-128-57.2-128-128 0-70.7 57.2-128 128-128 70.7 0 128 57.2 128 128 0 70.7-57.2 128-128 128z\"><\/path><\/svg><\/div>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/button>\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/form>\n\t\t<\/search>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1746d947 elementor-widget elementor-widget-heading\" data-id=\"1746d947\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Recent Posts<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-46cc4d45 elementor-grid-1 elementor-posts--thumbnail-left elementor-grid-tablet-2 elementor-grid-mobile-1 elementor-widget elementor-widget-posts\" data-id=\"46cc4d45\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;classic_columns&quot;:&quot;1&quot;,&quot;classic_row_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:23,&quot;sizes&quot;:[]},&quot;classic_columns_tablet&quot;:&quot;2&quot;,&quot;classic_columns_mobile&quot;:&quot;1&quot;,&quot;classic_row_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;classic_row_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"posts.classic\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-posts-container elementor-posts elementor-posts--skin-classic elementor-grid\" role=\"list\">\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-42474 post type-post status-publish format-standard has-post-thumbnail hentry category-logistics category-transportation entry has-media\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.navata.com\/cms\/transport-charges-per-kg-in-india\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Transport-Charges-per-kg-300x169.webp\" class=\"attachment-medium size-medium wp-image-42636\" alt=\"transport charges per kg\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Transport-Charges-per-kg-300x169.webp 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Transport-Charges-per-kg-1024x576.webp 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Transport-Charges-per-kg-768x432.webp 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Transport-Charges-per-kg-1536x864.webp 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Transport-Charges-per-kg-800x450.webp 800w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Transport-Charges-per-kg.webp 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h5 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.navata.com\/cms\/transport-charges-per-kg-in-india\/\" >\n\t\t\t\tTransport Charges per kg in India: How Road Freight Rates Are Calculated\t\t\t<\/a>\n\t\t<\/h5>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.navata.com\/cms\/transport-charges-per-kg-in-india\/\" aria-label=\"Read more about Transport Charges per kg in India: How Road Freight Rates Are Calculated\" tabindex=\"-1\" >\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-10133 post type-post status-publish format-standard has-post-thumbnail hentry category-transportation tag-road-transport entry has-media\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.navata.com\/cms\/5-key-features-of-road-transportation\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/11\/Present-with-ease-14-300x169.png\" class=\"attachment-medium size-medium wp-image-10155\" alt=\"Features of Road Transportation\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/11\/Present-with-ease-14-300x169.png 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/11\/Present-with-ease-14-1024x576.png 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/11\/Present-with-ease-14-768x432.png 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/11\/Present-with-ease-14-1536x864.png 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/11\/Present-with-ease-14-800x450.png 800w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/11\/Present-with-ease-14.png 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h5 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.navata.com\/cms\/5-key-features-of-road-transportation\/\" >\n\t\t\t\tKey Features of Road Transportation: Characteristics, Importance &#038; Advantages\t\t\t<\/a>\n\t\t<\/h5>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.navata.com\/cms\/5-key-features-of-road-transportation\/\" aria-label=\"Read more about Key Features of Road Transportation: Characteristics, Importance &#038; Advantages\" tabindex=\"-1\" >\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-42370 post type-post status-publish format-standard has-post-thumbnail hentry category-logistics category-transportation entry has-media\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.navata.com\/cms\/transit-time-in-road-transport\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/truck-transit-time-in-India-300x169.webp\" class=\"attachment-medium size-medium wp-image-42392\" alt=\"transit time in road transport\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/truck-transit-time-in-India-300x169.webp 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/truck-transit-time-in-India-1024x576.webp 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/truck-transit-time-in-India-768x432.webp 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/truck-transit-time-in-India-1536x864.webp 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/truck-transit-time-in-India-2048x1152.webp 2048w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/truck-transit-time-in-India-800x450.webp 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h5 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.navata.com\/cms\/transit-time-in-road-transport\/\" >\n\t\t\t\tTransit Time in Road Transport: How Long Truck Shipments Take in India and What Affects It\t\t\t<\/a>\n\t\t<\/h5>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.navata.com\/cms\/transit-time-in-road-transport\/\" aria-label=\"Read more about Transit Time in Road Transport: How Long Truck Shipments Take in India and What Affects It\" tabindex=\"-1\" >\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-9838 post type-post status-publish format-standard has-post-thumbnail hentry category-logistics category-supply-chain category-transportation entry has-media\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.navata.com\/cms\/what-is-backloading\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/10\/Present-with-ease-15-300x169.png\" class=\"attachment-medium size-medium wp-image-9862\" alt=\"What Is Backload\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/10\/Present-with-ease-15-300x169.png 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/10\/Present-with-ease-15-1024x576.png 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/10\/Present-with-ease-15-768x432.png 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/10\/Present-with-ease-15-1536x864.png 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/10\/Present-with-ease-15-800x450.png 800w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2022\/10\/Present-with-ease-15.png 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h5 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.navata.com\/cms\/what-is-backloading\/\" >\n\t\t\t\tWhat is Backloading, Empty Miles, &#038; Return Loads?\t\t\t<\/a>\n\t\t<\/h5>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.navata.com\/cms\/what-is-backloading\/\" aria-label=\"Read more about What is Backloading, Empty Miles, &#038; Return Loads?\" tabindex=\"-1\" >\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-42312 post type-post status-publish format-standard has-post-thumbnail hentry category-warehousing entry has-media\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.navata.com\/cms\/lr-copy-lorry-receipt\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/lorry-receipt-300x169.webp\" class=\"attachment-medium size-medium wp-image-42403\" alt=\"LR copy\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/lorry-receipt-300x169.webp 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/lorry-receipt-1024x576.webp 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/lorry-receipt-768x432.webp 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/lorry-receipt-1536x864.webp 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/lorry-receipt-800x450.webp 800w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/lorry-receipt.webp 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h5 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.navata.com\/cms\/lr-copy-lorry-receipt\/\" >\n\t\t\t\tLR Copy Meaning: What a Lorry Receipt Is and Why It Matters\t\t\t<\/a>\n\t\t<\/h5>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.navata.com\/cms\/lr-copy-lorry-receipt\/\" aria-label=\"Read more about LR Copy Meaning: What a Lorry Receipt Is and Why It Matters\" tabindex=\"-1\" >\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-13693 post type-post status-publish format-standard has-post-thumbnail hentry category-logistics tag-logistics entry has-media\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.navata.com\/cms\/what-is-inbound-logistics\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/06\/Benefits-of-Using-3PL-Services-33-1-300x169.webp\" class=\"attachment-medium size-medium wp-image-14022\" alt=\"inbound logistics examples\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/06\/Benefits-of-Using-3PL-Services-33-1-300x169.webp 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/06\/Benefits-of-Using-3PL-Services-33-1-1024x576.webp 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/06\/Benefits-of-Using-3PL-Services-33-1-768x432.webp 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/06\/Benefits-of-Using-3PL-Services-33-1-1536x864.webp 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/06\/Benefits-of-Using-3PL-Services-33-1-800x450.webp 800w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/06\/Benefits-of-Using-3PL-Services-33-1.webp 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h5 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.navata.com\/cms\/what-is-inbound-logistics\/\" >\n\t\t\t\tWhat Is Inbound Logistics? Meaning, Process &#038; Examples\t\t\t<\/a>\n\t\t<\/h5>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.navata.com\/cms\/what-is-inbound-logistics\/\" aria-label=\"Read more about What Is Inbound Logistics? Meaning, Process &#038; Examples\" tabindex=\"-1\" >\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-12804 post type-post status-publish format-standard has-post-thumbnail hentry category-transportation entry has-media\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.navata.com\/cms\/gst-for-goods-transport-services\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"168\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/2151468824-1-300x168.webp\" class=\"attachment-medium size-medium wp-image-15216\" alt=\"GST For Goods Transport Services\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/2151468824-1-300x168.webp 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/2151468824-1-1024x574.webp 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/2151468824-1-768x430.webp 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/2151468824-1-1536x861.webp 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/2151468824-1-800x450.webp 800w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2024\/04\/2151468824-1.webp 2000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h5 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.navata.com\/cms\/gst-for-goods-transport-services\/\" >\n\t\t\t\tGST for Transportation of Goods: Rates, Who Pays and Exemptions\t\t\t<\/a>\n\t\t<\/h5>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.navata.com\/cms\/gst-for-goods-transport-services\/\" aria-label=\"Read more about GST for Transportation of Goods: Rates, Who Pays and Exemptions\" tabindex=\"-1\" >\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-42160 post type-post status-publish format-standard has-post-thumbnail hentry category-transportation entry has-media\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.navata.com\/cms\/truck-load-capacity-in-india\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Truck-load-capacity-2-300x169.webp\" class=\"attachment-medium size-medium wp-image-42196\" alt=\"Truck load capacity\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Truck-load-capacity-2-300x169.webp 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Truck-load-capacity-2-1024x576.webp 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Truck-load-capacity-2-768x432.webp 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Truck-load-capacity-2-1536x864.webp 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Truck-load-capacity-2-800x450.webp 800w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Truck-load-capacity-2.webp 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h5 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.navata.com\/cms\/truck-load-capacity-in-india\/\" >\n\t\t\t\tTruck Load Capacity in India: Sizes, Body Types and How to Choose\t\t\t<\/a>\n\t\t<\/h5>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.navata.com\/cms\/truck-load-capacity-in-india\/\" aria-label=\"Read more about Truck Load Capacity in India: Sizes, Body Types and How to Choose\" tabindex=\"-1\" >\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-14595 post type-post status-publish format-standard has-post-thumbnail hentry category-transportation entry has-media\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.navata.com\/cms\/what-is-epod-electronic-proof-of-delivery\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Electronic-proof-of-delivery-300x169.webp\" class=\"attachment-medium size-medium wp-image-42219\" alt=\"What Is EPOD\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Electronic-proof-of-delivery-300x169.webp 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Electronic-proof-of-delivery-1024x576.webp 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Electronic-proof-of-delivery-768x432.webp 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Electronic-proof-of-delivery-1536x864.webp 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Electronic-proof-of-delivery-800x450.webp 800w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/Electronic-proof-of-delivery.webp 1920w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h5 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.navata.com\/cms\/what-is-epod-electronic-proof-of-delivery\/\" >\n\t\t\t\tWhat is EPOD? Electronic proof of delivery explained\t\t\t<\/a>\n\t\t<\/h5>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.navata.com\/cms\/what-is-epod-electronic-proof-of-delivery\/\" aria-label=\"Read more about What is EPOD? Electronic proof of delivery explained\" tabindex=\"-1\" >\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<article class=\"elementor-post elementor-grid-item post-42108 post type-post status-publish format-standard has-post-thumbnail hentry category-transportation entry has-media\" role=\"listitem\">\n\t\t\t\t<a class=\"elementor-post__thumbnail__link\" href=\"https:\/\/www.navata.com\/cms\/e-way-bill-rules-for-road-freight\/\" tabindex=\"-1\" >\n\t\t\t<div class=\"elementor-post__thumbnail\"><img loading=\"lazy\" decoding=\"async\" width=\"300\" height=\"169\" src=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/e-way-bill-for-transporter-300x169.webp\" class=\"attachment-medium size-medium wp-image-42129\" alt=\"e-way bill for transporter\" srcset=\"https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/e-way-bill-for-transporter-300x169.webp 300w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/e-way-bill-for-transporter-1024x576.webp 1024w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/e-way-bill-for-transporter-768x432.webp 768w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/e-way-bill-for-transporter-1536x864.webp 1536w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/e-way-bill-for-transporter-2048x1152.webp 2048w, https:\/\/www.navata.com\/cms\/wp-content\/uploads\/2026\/10\/e-way-bill-for-transporter-800x450.webp 800w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/div>\n\t\t<\/a>\n\t\t\t\t<div class=\"elementor-post__text\">\n\t\t\t\t<h5 class=\"elementor-post__title\">\n\t\t\t<a href=\"https:\/\/www.navata.com\/cms\/e-way-bill-rules-for-road-freight\/\" >\n\t\t\t\tE-Way Bill Rules for Road Freight: Limits, Validity and Part B\t\t\t<\/a>\n\t\t<\/h5>\n\t\t\n\t\t<a class=\"elementor-post__read-more\" href=\"https:\/\/www.navata.com\/cms\/e-way-bill-rules-for-road-freight\/\" aria-label=\"Read more about E-Way Bill Rules for Road Freight: Limits, Validity and Part B\" tabindex=\"-1\" >\n\t\t\tRead More \u00bb\t\t<\/a>\n\n\t\t\t\t<\/div>\n\t\t\t\t<\/article>\n\t\t\t\t<\/div>\n\t\t\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>GST for Goods Transport Services by a GTA is 5% without ITC or 18% with full ITC from 22 Sep 2025. See who pays under reverse charge and which loads are exempt.<\/p>\n","protected":false},"author":1,"featured_media":15216,"comment_status":"open","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"ocean_front_end_style_editor":"no","ocean_post_layout":"full-screen","ocean_both_sidebars_style":"","ocean_both_sidebars_content_width":0,"ocean_both_sidebars_sidebars_width":0,"ocean_sidebar":"","ocean_second_sidebar":"","ocean_disable_margins":"enable","ocean_add_body_class":"","ocean_shortcode_before_top_bar":"","ocean_shortcode_after_top_bar":"","ocean_shortcode_before_header":"","ocean_shortcode_after_header":"","ocean_has_shortcode":"","ocean_shortcode_after_title":"","ocean_shortcode_before_footer_widgets":"","ocean_shortcode_after_footer_widgets":"","ocean_shortcode_before_footer_bottom":"","ocean_shortcode_after_footer_bottom":"","ocean_display_top_bar":"default","ocean_display_header":"default","ocean_header_style":"","ocean_center_header_left_menu":"","ocean_custom_header_template":"","ocean_custom_logo":0,"ocean_custom_retina_logo":0,"ocean_custom_logo_max_width":0,"ocean_custom_logo_tablet_max_width":0,"ocean_custom_logo_mobile_max_width":0,"ocean_custom_logo_max_height":0,"ocean_custom_logo_tablet_max_height":0,"ocean_custom_logo_mobile_max_height":0,"ocean_header_custom_menu":"","ocean_menu_typo_font_family":"","ocean_menu_typo_font_subset":"","ocean_menu_typo_font_size":0,"ocean_menu_typo_font_size_tablet":0,"ocean_menu_typo_font_size_mobile":0,"ocean_menu_typo_font_size_unit":"px","ocean_menu_typo_font_weight":"","ocean_menu_typo_font_weight_tablet":"","ocean_menu_typo_font_weight_mobile":"","ocean_menu_typo_transform":"","ocean_menu_typo_transform_tablet":"","ocean_menu_typo_transform_mobile":"","ocean_menu_typo_line_height":0,"ocean_menu_typo_line_height_tablet":0,"ocean_menu_typo_line_height_mobile":0,"ocean_menu_typo_line_height_unit":"","ocean_menu_typo_spacing":0,"ocean_menu_typo_spacing_tablet":0,"ocean_menu_typo_spacing_mobile":0,"ocean_menu_typo_spacing_unit":"","ocean_menu_link_color":"","ocean_menu_link_color_hover":"","ocean_menu_link_color_active":"","ocean_menu_link_background":"","ocean_menu_link_hover_background":"","ocean_menu_link_active_background":"","ocean_menu_social_links_bg":"","ocean_menu_social_hover_links_bg":"","ocean_menu_social_links_color":"","ocean_menu_social_hover_links_color":"","ocean_disable_title":"on","ocean_disable_heading":"default","ocean_post_title":"","ocean_post_subheading":"","ocean_post_title_style":"","ocean_post_title_background_color":"","ocean_post_title_background":0,"ocean_post_title_bg_image_position":"","ocean_post_title_bg_image_attachment":"","ocean_post_title_bg_image_repeat":"","ocean_post_title_bg_image_size":"","ocean_post_title_height":0,"ocean_post_title_bg_overlay":0.5,"ocean_post_title_bg_overlay_color":"","ocean_disable_breadcrumbs":"default","ocean_breadcrumbs_color":"","ocean_breadcrumbs_separator_color":"","ocean_breadcrumbs_links_color":"","ocean_breadcrumbs_links_hover_color":"","ocean_display_footer_widgets":"default","ocean_display_footer_bottom":"default","ocean_custom_footer_template":"","ocean_post_oembed":"","ocean_post_self_hosted_media":"","ocean_post_video_embed":"","ocean_link_format":"","ocean_link_format_target":"self","ocean_quote_format":"","ocean_quote_format_link":"post","ocean_gallery_link_images":"on","ocean_gallery_id":[],"footnotes":""},"categories":[51],"tags":[],"class_list":["post-12804","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-transportation","entry","has-media"],"_links":{"self":[{"href":"https:\/\/www.navata.com\/cms\/wp-json\/wp\/v2\/posts\/12804","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.navata.com\/cms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.navata.com\/cms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.navata.com\/cms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.navata.com\/cms\/wp-json\/wp\/v2\/comments?post=12804"}],"version-history":[{"count":84,"href":"https:\/\/www.navata.com\/cms\/wp-json\/wp\/v2\/posts\/12804\/revisions"}],"predecessor-version":[{"id":42598,"href":"https:\/\/www.navata.com\/cms\/wp-json\/wp\/v2\/posts\/12804\/revisions\/42598"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.navata.com\/cms\/wp-json\/wp\/v2\/media\/15216"}],"wp:attachment":[{"href":"https:\/\/www.navata.com\/cms\/wp-json\/wp\/v2\/media?parent=12804"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.navata.com\/cms\/wp-json\/wp\/v2\/categories?post=12804"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.navata.com\/cms\/wp-json\/wp\/v2\/tags?post=12804"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}