GST AAR Gujarat Ruling Dated 24/11/2025 – GST @ 5% applicable on Transport of Empty Containers by Rail 

Case of Hansi Petro Chemical & Shipping Limited, AAR Gujarat Ruling Dated 24th November 2025. AAR held that, in the case of empty containers, no goods are transported in the container, rather the container itself is the good being transported. It concluded that empty containers qualify as “goods,” and their transportation by rail attracts the GST @ 5% under Entry 9(i),  subject to the prescribed condition.

(Link: AAR Gujarat Ruling Dated 24/11/2025)

Leave a Comment

Your email address will not be published. Required fields are marked *

Scroll to Top