Hasti Petro Chemical & Shipping Limited ., In re
Date: November 23, 2025
Court: Authority for Advance Ruling
Bench: Gujarat
Type: Advance Ruling
Judge(s)/Member(s): Vishal Malani, Sushma Vora
Subject Matter
Transportation of Empty Containers by Rail Attracts 5% GST
Summary
The Authority for Advance Ruling (AAR) ruled that the transportation of empty containers by rail by a Container Train Operator (CTO) falls under the general entry for "Transport of goods by rail" and is leviable to 5% GST , subject to the mandatory c…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT M/s. Hasti Petro Chemical & Shipping Limited, Near Railway CRO, At Nidhrad, Sanand- Kadi Road, Sanand, Gujarat [ for short — applicant is registered under GST and their GSTIN is 24AAACH7828N1Z8. 2. The applicant has stated that they hold a Container Train Operator (CTO) License to operate rakes on the Indian Railway Network…