GST services for logistics.
Transporters, warehouses and couriers live with reverse charge, e-way bills and the special GTA rate rules.
About GST for logistics
Logistics has some of GST’s most specific rules. A Goods Transport Agency (GTA) can charge 5% without ITC or 12% with ITC, and in many cases the recipient pays under reverse charge. Courier and other logistics services are taxed at 18%, while warehousing of agricultural produce is exempt.
Add mandatory e-way bills on goods movement and you have a sector where compliance discipline directly affects whether your trucks keep moving.
GST at a glance
- GTA: 5% (no ITC) or 12% (with ITC)
- Often reverse-charge on the recipient
- Courier services: 18%
- Agri-warehousing: exempt
GST requirements for logistics
- GST registration (mandatory for inter-state supply)
- Correct GTA rate and RCM determination
- E-way bill generation for consignments
- Consignment notes for GTA services
- GSTR-1, GSTR-3B and annual return
- Reconciliation of RCM paid by recipients
Our GST services for logistics
Common GST challenges
How we get you compliant
Consultation
A free call to understand your business and obligations.
Documents
We collect KYC and business proofs, fully online.
Registration
We obtain or update your GSTIN with the department.
Return filing
Monthly or quarterly returns prepared and filed.
Compliance
Ongoing tracking so you never miss a date.
Documents typically required
GST rates for logistics
| Supply / scenario | GST |
|---|---|
| GTA (without ITC) | 5% |
| GTA (with ITC) | 12% |
| Courier services | 18% |
| Warehousing of agri produce | Exempt |
| Other warehousing & support | 18% |
Indicative rates, GST law and notifications change over time. Confirm your exact rate with an Expert before invoicing.
Logistics GST questions
What GST rate applies to goods transport?
A Goods Transport Agency can opt for 5% without input tax credit or 12% with credit. In many cases the service recipient pays the GST under the reverse charge mechanism.
When does reverse charge apply in logistics?
For GTA services to specified recipients (companies, registered persons, etc.), the recipient pays GST under reverse charge rather than the transporter. We determine and file this correctly.
Is warehousing taxable?
Warehousing and storage of agricultural produce is exempt. Most other warehousing and support services are taxable at 18%.
What rate applies to courier services?
Courier and express logistics services are taxed at 18%, distinct from the GTA road-transport rate rules.
Do I always need an e-way bill?
For movement of goods above the threshold value (generally ₹50,000, with state variations), yes, it must be generated before transport and carried with the consignment.
Should my transport business choose 5% or 12%?
5% keeps rates low but blocks input credit; 12% lets you claim credit on fuel, vehicles and services. The right choice depends on your cost structure, we model both.
Keep your fleet compliant.
We handle GTA rates, reverse charge and e-way bills so your logistics never stall at a checkpoint.