Transfer of hoysehold goods

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raju pramanik (Querist)
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15 February 2015 Which tax liability will be born for transfer of some preused household goods from west bengal to punjab by a truck,

raju pramanik

raju pramanik (Querist)
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17 February 2015 Please give any advice as urgent!!!

Aashok Kumar Sharma online

Aashok Kumar Sharma online

(Expert)
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02 August 2025 When transferring pre-used household goods from West Bengal to Punjab by truck, here’s the tax liability overview:

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### 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.

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### 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.

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### 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.

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### 4. **Customs or Other Taxes**

* Not applicable as this is a domestic interstate transfer.

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### 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 |

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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.

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If you want, I can help you draft an invoice or check the GST rates applicable for the transporter. Need that?

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