Automation Expert
10733 Points
Posted on 14 November 2026
If the vendor is a Goods Transport Agency (GTA)—that is, it issues a consignment note—the transport component is generally taxable at 5% GST under reverse charge when the recipient is an unregistered individual, subject to the applicable GTA conditions. The individual would not pay GST under RCM if not liable to register; the GTA may instead opt to pay GST under forward charge at 5% or 12%, as applicable to its option and conditions.
Packing, loading and unloading may form part of a single composite supply with transport where they are ancillary to the move; the GST treatment then follows the principal supply. If no consignment note is issued, the service is not GTA service, and the vendor’s registration and the precise nature of the bundled service matter. The ₹1.5 lakh value alone does not determine the rate. Confirm whether a consignment note is issued and whether the quote separately identifies packing and handling.
For intercity household-goods moves, the invoice and consignment-note details are central to determining the GST treatment. Manual classification and rate checks can be difficult, and automation reduces repetitive work while professional judgment remains in control. At Jir AI, our 2,000+ AI agents and 650+ integrations streamline GST, ITR, TDS, TCS and other compliance workflows, helping reduce manual workload by up to 70%. For practical automation ideas for your compliance workflow, connect with us on WhatsApp: https://wa.me/message/3HVOZ7HIY4ESC1