TaxTMI 
TaxTMI 
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
GOODS TRANSPORT AGENCY
27 Feb 2021 
2 Replies 
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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. (AI Summary)
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. (AI Summary)