Important Keyword: Notification 30/2018 GST, CGST Notification 30/2018, GST transport service clarification, Notification 11/2017 amendment, GST service rate notification, Transport of goods GST India, Section 11(3) CGST notification, GST logistics tax rules, GST service classification India, Notification 30/2018 explanation,
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[F. No.354/428/2018-TRU]
Government of India
Ministry of Finance
(Department of Revenue)
New Delhi, the 31st December, 2018
Notification No. 30/2018 - Central Tax (Rate): Seeks to insert explanation in an item in notification No. 11/2017-Central Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017.
GST: [TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
G.S.R......(E).- In exercise of the powers conferred by sub-section (3) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of 2017), the Central Government, on the recommendations of the Council, and on being satisfied that it is necessary so to do for the purpose of clarifying the scope and applicability of the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No.11/2017- Central Tax (Rate), dated the 28th June, 2017, published in the Gazette of India,
Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 690(E), dated the 28thJune, 2017, hereby inserts the following Explanation in the said notification, in the Table, against serial number 9, in column (3), in item (vi), namely:-
“Explanation 2.-Nothing contained in this item shall apply to supply of a service other than by way of transport of goods from a place in India to another place in India.”.
- The existing Explanation in the above item shall be renumbered as Explanation 1.
- This notification shall come into force on the 1st day of January, 2019.
(Gunjan Kumar Verma)
Under Secretary to the
Government of India
Note: -The principal notification No. 11/2017 – Central Tax(Rate), dated the 28th June, 2017 was published in the Gazette of India, Extraordinary, vide number G.S.R. 690 (E), dated the 28th June, 2017 and was last amended by notification No. 17/2018-Central Tax (Rate), dated the 26th July, 2018 vide number G.S.R. 681(E), dated the 26th July, 2018.
📚 Frequently Asked Questions (FAQs): Notification No. 30/2018 – Central Tax (Rate)
Q1: What is Notification No. 30/2018 – Central Tax (Rate)?
Answer:
It is a GST notification issued on 31 December 2018 to clarify that certain benefits apply only to transportation of goods within India, and not to other services.
Q2: From when is this notification applicable?
Answer:
It is effective from 1 January 2019. 30
Q3: Under which section was this notification issued?
Answer:
It was issued under Section 11(3) of the CGST Act, 2017, which allows the government to clarify the scope of exemptions or tax rates.
Q4: Which notification was amended?
Answer:
It amended Notification No. 11/2017 – Central Tax (Rate), which prescribes GST rates for services.
Q5: What is the main clarification in this notification?
Answer:
The benefit under the specified entry applies only to transportation of goods within India and not to any other service.
Q6: Does this notification affect logistics companies?
Answer:
Yes. Logistics companies must ensure:
The service is actual goods transport
Not merely consultancy or support services
If unsure, you can get help from
👉 Finodha GST Experts: https://finodha.in/gst-compliance/
Q7: Are warehousing services covered under this entry?
Answer:
No. Warehousing is not considered transportation. Therefore, the benefit under the clarified entry does not apply.
Q8: Does it apply to international transport services?
Answer:
No. The explanation specifically restricts the benefit to transport of goods from one place in India to another place in India. 30
Q9: What happens if a business wrongly claims the benefit?
Answer:
The business may face:
GST demand notices
Interest and penalties
Compliance issues during audits
To stay compliant, consider
👉 Finodha GST Compliance Services: https://finodha.in/gst-compliance/
Q10: Does this notification change GST rates?
Answer:
No. It does not change rates.
It only clarifies the applicability of an existing entry.
Q11: Why was this clarification necessary?
Answer:
There was confusion about whether related or auxiliary services could claim the same benefit.
This notification removes that ambiguity.
Q12: Do small businesses need to worry about this notification?
Answer:
Yes, especially if they:
Provide transportation
Offer logistics or related services
File GST returns regularly
You can manage compliance easily with
👉 Finodha GST Return Filing: https://finodha.in/gst-return-filing/
Q13: Is this notification still relevant today?
Answer:
Yes. It continues to apply unless superseded or amended by future notifications.
Q14: Where should this change be reflected?
Answer:
It should be reflected in:
GST invoices
Service classification
GST returns
Q15: Can startups or new businesses be affected?
Answer:
Yes. Startups in logistics or transport must correctly classify services from the beginning.
You can start your business with compliance support here:
👉 Finodha Business Setup: https://finodha.in/setup-business/
Conclusion
Notification No. 30/2018 – Central Tax (Rate) plays an important role in clarifying that certain GST benefits apply only to transportation of goods within India. This prevents misuse of concessional entries and ensures correct tax treatment.
Download PDF: Notification No. 30/2018 – Central Tax (Rate)
More Information: https://taxinformation.cbic.gov.in/
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