02 August 2025
When transferring pre-used household goods from West Bengal to Punjab by truck, here’s the tax liability overview:
---
### 1. **GST on Transport Services**
* **GST** applies on the transportation service provided by the trucking company. * The transport service is taxable under GST at **5% (without input tax credit)** or **18% (with input tax credit)** depending on the nature of service and agreement. * The **place of supply** for transportation of goods is the **location of the recipient** (Punjab in this case). * The transporter will charge GST on the freight amount.
---
### 2. **GST on Household Goods (Goods Transfer)**
* Since these are **pre-used household goods being moved for personal use**, **no GST or sales tax applies on the goods themselves** during transfer. * **No sale or transfer of ownership** is involved; it’s just movement of personal property.
---
### 3. **Entry Tax or Octroi**
* **Entry Tax / Octroi** is mostly abolished under GST in India. * So, no entry tax or local body tax applies on interstate movement.
---
### 4. **Customs or Other Taxes**
* Not applicable as this is a domestic interstate transfer.
---
### Summary:
| Item | Tax Applicability | | ------------------------------ | --------------------------------- | | Transportation (truck service) | GST applicable on freight charges | | Household goods transfer | No GST or sales tax on goods | | Entry tax / Octroi | Not applicable post-GST regime |
---
If you are the owner moving your own household goods, no tax liability arises on the goods themselves, but the transporter charges GST on the transportation service.
---
If you want, I can help you draft an invoice or check the GST rates applicable for the transporter. Need that?
CAclubindia
