GST on freight calculator

See the GST on your road freight under the 5% and 18% options, who pays it, and how much you can claim back.

GST option on the transporter's bill *
GST on this freight-Enter the freight amount
Transporter's bill-
Credit you can claim-

Want an exact price for your load?
How it works

How this calculator works

  • From 22 September 2025, road freight by a goods transport agency (GTA) is taxed at 5% without input tax credit for the transporter, or 18% with full input tax credit.
  • Under reverse charge (RCM), the registered business receiving the service pays the 5% GST itself.
  • Under forward charge, the transporter adds GST to its invoice.
  • A registered business can usually claim the GST it pays on business freight as input tax credit.
  • This calculator is general information, not tax advice. Please confirm your case with your chartered accountant.

Frequently asked questions

What is the GST rate on freight in 2026?
For road transport by a goods transport agency, GST is 5% without input tax credit for the transporter, or 18% with full input tax credit. The old 12% option was removed from 22 September 2025.
Who pays GST on freight under reverse charge?
When the 5% reverse charge applies, the customer pays the GST if it is a factory, company, partnership firm, society or any GST-registered person.
Can I claim input tax credit on freight GST?
Yes, if you are GST-registered and the freight is for your business, you can usually claim the GST you pay, whether at 5% under reverse charge or 18% on the invoice.