As per Notification No. 11/2017-Central Tax (Rate), services falling under HSN / SAC Code 9965 i.e for Goods transport services, the applicable CGST rate is cases for transportation of goods by Rail, Vessel and by GTA it is 2.5% and for Transport of goods in containers by rail by any person other than Indian Railways it is 6% and in all other cases it is 9%.
As per Notification No. 11/2017-Central Tax (Rate), for Passenger transport services) as per clause 8, the CGST rate is 2.5% except for services falling in sub clause (vii), Provided that credit of input tax charged in respect of goods used in supplying the service is not utilized for paying central tax or integrated tax on the supply of the service.
In the CGST Bill as introduced in the Parliament, for registration under the Composition levy, prior permission of the tax officials is removed and also the tax rates have been reduced. The revised maximum rates for manufacturing is 1% previously it was 2.5%, in other cases (traders) it is 0.5% previously it was 1%. In the case of restaurants, the rate should not be more than 2.5%.