GST Multimodal transportation” means the carriage of goods from one place to another by at least two different modes of transport. This has to be from the place of acceptance of goods to the place of delivery of goods by a multimodal transporter.
Multimodal Transporter Meaning in GST
Multimodal transporter” means a person who,-
(A) enters into a contract under which he accepts to perform multimodal transportation against freight; and
(B) acts as principal, and not as an agent either of the consignor or consignee or of the carrier participating in the multimodal transportation and who assumes responsibility for the performance of the said contract.
About GST Rate on Multimodal Transportation
The GST Council in its 21st meeting had suggested a GST rate of 12% with full ITC under forward charge for composite supply of multimodal transportation. The Government, towards this end notification no.13/2018-Central Tax dated 26.07.2018 was delivered. Now Multimodal Transport of goods charged to tax @ 6% under CGST. Therefore total GST Rate= 12% (CGST + SGST); IGST = 12%.