Tax on goods taken from one state to other for personal use
This query is : Resolved
Querist : Anonymous
Querist :
Anonymous
(Querist)
15 December 2015
Hello All,
I have a query regarding taxability on goods taken from gujarat to other state by road.
The goods are supposed to be taken from gujarat to other state for the purpose of personal use
thank you so much for your support
I have a query regarding taxability on goods taken from gujarat to other state by road.
The goods are supposed to be taken from gujarat to other state for the purpose of personal use
thank you so much for your support
15 December 2015
In this case, goods are purchased in the state of Gujarat locally and transporting to another state for the purpose of personal use.
When you are purchasing and taking delivery locally i.e. in Gujarat, the question of CST does not arise, unless you are a CST dealer and the 'sale documents' specify accordingly. Since, you are the ultimate consumer and not a CST dealer, the benefit of CST rate will not be available to you and have to pay at local VAT rates. The bill is important to carry during the transport of the goods.
When you are purchasing and taking delivery locally i.e. in Gujarat, the question of CST does not arise, unless you are a CST dealer and the 'sale documents' specify accordingly. Since, you are the ultimate consumer and not a CST dealer, the benefit of CST rate will not be available to you and have to pay at local VAT rates. The bill is important to carry during the transport of the goods.
Querist : Anonymous
Querist :
Anonymous
(Querist)
15 December 2015
What if the goods are some musical instrument and the bill for all instruments is not available ? And customer want to take them to other state for personal event by road in the same vehicle in which they will be travelling
Querist : Anonymous
Querist :
Anonymous
(Querist)
15 December 2015
What if the goods are some musical instrument and the bill for all instruments is not available ? And customer want to take them to other state for personal event by road in the same vehicle in which they will be travelling
26 July 2025
Great question! Here's a breakdown of the **tax and practical issues** when transporting goods (like musical instruments) purchased in Gujarat to another state for personal use, **without bills**:
---
### 1. **Tax on Goods Taken from Gujarat to Another State**
* If the goods are **purchased locally in Gujarat** and transported **for personal use** to another state, the **local VAT/GST** is usually paid at the time of purchase.
* Since the sale and delivery happened in Gujarat, **interstate tax (CST or IGST) does not apply**.
* You should ideally carry a **bill/invoice** to prove the goods were purchased legally and taxes paid.
---
### 2. **If Bills for Goods (Musical Instruments) Are Not Available**
* **No bill means no proof of tax payment**, which might cause issues during transport or at check-posts.
* Transporting goods **without bills** can attract scrutiny by state tax or transport authorities.
* You may be asked to pay **penalty or tax** on the assessed value of goods.
* For personal use, if you are traveling with these goods in your vehicle, it’s advisable to carry **some proof of ownership or purchase** (even a receipt or declaration).
---
### 3. **Suggestions / Remedies**
* **Get a purchase bill/invoice wherever possible.**
* If no bill is available, **carry a declaration explaining the source of goods** and purpose.
* Keep **any supporting documents** like warranty cards, payment receipts, or correspondence.
* If the goods are transported occasionally and for personal use, you may request a **No Objection Certificate (NOC)** from the local tax authorities beforehand.
* **Declare the goods at the check-post**, and if asked, pay applicable taxes or fines to avoid issues.
---
### 4. **Summary**
| Scenario | Tax Treatment & Advice |
| ----------------------------------------- | ------------------------------------------------------------ |
| Goods purchased locally with bill | Pay local VAT/GST in Gujarat, no interstate tax on transport |
| Goods transported interstate without bill | Risk of tax/penalty; carry proof or declaration |
| Goods for personal use | Tax paid at purchase, but proof required during transport |
---
### Important
* Since GST replaced VAT and CST since July 2017, now **IGST** applies on interstate movement of goods if sold interstate. But in your case (goods bought locally in Gujarat and carried personally), **no IGST applicable**.
* But carrying goods without invoice can lead to trouble.
---
**Bottom line:** Always carry a valid invoice or proof of ownership when moving goods interstate, even if for personal use, especially valuable items like musical instruments.
---
Let me know if you want me to help draft a **declaration letter** or explain how GST applies if your scenario is after July 2017!
---
### 1. **Tax on Goods Taken from Gujarat to Another State**
* If the goods are **purchased locally in Gujarat** and transported **for personal use** to another state, the **local VAT/GST** is usually paid at the time of purchase.
* Since the sale and delivery happened in Gujarat, **interstate tax (CST or IGST) does not apply**.
* You should ideally carry a **bill/invoice** to prove the goods were purchased legally and taxes paid.
---
### 2. **If Bills for Goods (Musical Instruments) Are Not Available**
* **No bill means no proof of tax payment**, which might cause issues during transport or at check-posts.
* Transporting goods **without bills** can attract scrutiny by state tax or transport authorities.
* You may be asked to pay **penalty or tax** on the assessed value of goods.
* For personal use, if you are traveling with these goods in your vehicle, it’s advisable to carry **some proof of ownership or purchase** (even a receipt or declaration).
---
### 3. **Suggestions / Remedies**
* **Get a purchase bill/invoice wherever possible.**
* If no bill is available, **carry a declaration explaining the source of goods** and purpose.
* Keep **any supporting documents** like warranty cards, payment receipts, or correspondence.
* If the goods are transported occasionally and for personal use, you may request a **No Objection Certificate (NOC)** from the local tax authorities beforehand.
* **Declare the goods at the check-post**, and if asked, pay applicable taxes or fines to avoid issues.
---
### 4. **Summary**
| Scenario | Tax Treatment & Advice |
| ----------------------------------------- | ------------------------------------------------------------ |
| Goods purchased locally with bill | Pay local VAT/GST in Gujarat, no interstate tax on transport |
| Goods transported interstate without bill | Risk of tax/penalty; carry proof or declaration |
| Goods for personal use | Tax paid at purchase, but proof required during transport |
---
### Important
* Since GST replaced VAT and CST since July 2017, now **IGST** applies on interstate movement of goods if sold interstate. But in your case (goods bought locally in Gujarat and carried personally), **no IGST applicable**.
* But carrying goods without invoice can lead to trouble.
---
**Bottom line:** Always carry a valid invoice or proof of ownership when moving goods interstate, even if for personal use, especially valuable items like musical instruments.
---
Let me know if you want me to help draft a **declaration letter** or explain how GST applies if your scenario is after July 2017!
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