Case LawAdvance Ruling No. GUJ/GAAR/R/2025/54
Hasti Petro Chemical & Shipping Limited ., In re
- Court:
- Authority for Advance Ruling
- Bench:
- Gujarat
- Date:
- November 23, 2025
- Type:
- Advance Ruling
- Members:
- Vishal Malani, Sushma Vora
Subject
Transportation of Empty Containers by Rail Attracts 5% GST
Classification
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…
Judgement
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…