---
title: "Who pays GST on road freight | SSL"
description: "GST applies to goods transport agency (GTA) services. Either the transporter charges it, or the registered business that receives the service pays it"
url: https://safeandsecure.in/answers/who-pays-gst-on-road-freight-the-transporter-or-the-shipper/
canonical: https://safeandsecure.in/answers/who-pays-gst-on-road-freight-the-transporter-or-the-shipper/
updated: 2026-11-11
lang: en-IN
publisher: Safe & Secure Logistics Private Limited
---

[Documents and GST](https://safeandsecure.in/answers/documents/) · E-way bill and GST

# Who pays GST on road freight, the transporter or the shipper?

Short answer

GST applies to goods transport agency (GTA) services. Either the transporter charges it, or the registered business that receives the service pays it under the reverse charge.

Notification 13/2017 (Central Tax Rate) lists the goods transport agency services under the reverse charge and the recipients who must pay. The rate and the conditions on input credit change by notification, so check the CBIC and GST portals for the current position. Ask our desk what the invoice will show for your booking.

Period: Rules as published, checked 2026-09-29. Data as of 29 Sep 2026. [How we count](https://safeandsecure.in/facts/)

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We publish no freight rates. Our desk confirms your price within minutes.

## The numbers behind this answer

**Service**: goods transport agency (GTA)

**Reverse charge notification**: 13/2017 (Central Tax Rate)

**Where to check the rate**: CBIC and GST portals

## Sources

1. [CBIC GST: CGST Rules, 2017 (rule 138, e-way bill)](https://cbic-gst.gov.in/)
2. [GST portal](https://www.gst.gov.in/)

Period: Rules as published, checked 2026-09-29. Data as of 29 Sep 2026.

## Related questions

- [How does an e-way bill work for part load consignments?](https://safeandsecure.in/answers/how-does-an-e-way-bill-work-for-part-load-consignments/)
- [Which documents must a truck carry when moving goods by road in India?](https://safeandsecure.in/answers/which-documents-must-a-truck-carry-when-moving-goods-by-road-in-india/)
- [Can an e-way bill be cancelled?](https://safeandsecure.in/answers/can-an-e-way-bill-be-cancelled/)
- [What must I do if the goods move to another truck mid-journey?](https://safeandsecure.in/answers/what-must-i-do-if-the-goods-move-to-another-truck-mid-journey/)
- [When is an e-way bill needed for a truck load?](https://safeandsecure.in/answers/when-is-an-e-way-bill-needed-for-a-truck-load/)
- [How long is an e-way bill valid, by distance?](https://safeandsecure.in/answers/how-long-is-an-e-way-bill-valid-by-distance/)

## On this site

- [GST terms](https://safeandsecure.in/glossary/)
- [Part truckload (PTL)](https://safeandsecure.in/services/part-truckload/)
- [Full truckload (FTL)](https://safeandsecure.in/services/full-truckload/)

Need this for your own load?

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---

Source: https://safeandsecure.in/answers/who-pays-gst-on-road-freight-the-transporter-or-the-shipper/ (the HTML page is the record; this markdown twin was generated from it on 2026-11-11). Publisher: Safe & Secure Logistics Private Limited, https://safeandsecure.in/. Figures and their periods: https://safeandsecure.in/facts/