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

[KASTURI SETHI]

W.e.f. 13.10.17 services provided by GTA to an unregistered person (Other than where RCM applies) is exempt from GST. See Notification No.32/17-CT(R) dated 13.10.17 (Serial No.21-A).

Hence in this scenario exemption is available.

 

[ABHISHEK TRIPATHI]

The service will fall under Heading 9965 (iii) Services of goods transport agency (GTA) in relation to transportation of goods (including used household goods for personal use). The same is taxable at 5% (provided that ITC is not taken), otherwise 12% (when GTA opted to pay tax). As Sir has rightly pointed the same is exempted vide the above-said notification.

“Views are strictly academic in nature”

AI Summary

GTA services exemption applies for transporting used household goods to unregistered persons; taxable rules apply if registered or ITC claimed. GTA services transporting used household goods for personal use to an unregistered individual are exempt from GST under Notification No.32/17-CT(R) dated 13.10.17 (Serial No.21-A). Generally, GTA services are classified as taxable where exemption does not apply, with a reduced tax treatment if the provider has not claimed input tax credit and alternative tax incidence when the GTA opts to pay tax.