GOODS TRANSPORT AGENCY

[VIGNESH]

Sir is GST applicable for carrying “USEd Household goods for personal use” Person providing service is GTA registered and person receiving service is an individual person

AI Summary

GST Exemption for Transporting Personal Household Goods by GTA to Unregistered Individuals Per Notification No. 32/17-CT(R). A query was raised regarding the applicability of GST on transporting used household goods for personal use by a registered Goods Transport Agency (GTA) to an individual. One response clarified that as of October 13, 2017, services provided by a GTA to an unregistered person are exempt from GST, referencing Notification No. 32/17-CT(R). Another response added that such services fall under Heading 9965 (iii) and are generally taxable at 5% or 12%, but confirmed the exemption per the mentioned notification. Both responses emphasized the academic nature of their views.