As per notification no. 11/2017 (Central tax) dated 28.06.2017 vide entry no. 9(iii) rate of central tax on Services of goods transport agency (GTA) in relation to transportation of goods (including household goods for personal use) is 2.5%, We understand that rate of SGST will also be 2.5%. Thus the Total rate will be 5%.
Furthermore, loading and unloading services may be treated as supporting services in GTA, (Kindly refer entry no 11 of notification no. 11/2017 (Central tax) dated 28/01/2017). Provided that the central rate of supporting services of GTA is 2.5% which is similar to GTA Services.
In view of the above GTA & its supporting services i.e. loading and unloading are covered under 5% slab.