Why this template?

Goods Transport Agencies (GTA) can opt for 5% GST without ITC (usually under RCM with recipient paying) or 12% with ITC. Warehousing and storage services attract 18% GST. Storage of agricultural produce in cold storage or licensed warehouses may be exempt.

Common HSN/SAC codes for Logistics & Warehousing

Code	Description	GST Rate
9965	Goods transport by road (GTA)	5%
9967	Warehousing and storage services	18%
9967	Cold storage of agricultural produce	0%
9965	Freight forwarding and multimodal transport	18%
9965	Courier services	18%

Sample line items

Road freight charges (per tonne)
Warehouse rent (monthly)
Loading and unloading charges
Freight forwarding fees
Last-mile delivery charges

Industry-specific notes

GTA: 5% without ITC (RCM by recipient) or 12% with ITC (GTA pays)
Warehousing of agricultural produce: exempt from GST
Commercial warehousing and storage: 18% GST
E-way bill: required for goods movement above ₹50K; GTA must carry copy
Consignment note (LR/GR) issued by GTA triggers RCM for body corporate recipients