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

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.