GST Tax Rate required

Dear Experts,

What is the GST rate for services involving transporting of Household goods including packing, Loading, unaloading from Gurgoan to Bangalore. The service is provided by an Vendor and the service recepient is unregistered individual person. The value of service is Rs.1.5 lacs . 

Replies (4)
Quick Summary
This discussion seeks clarification on the GST rate for transporting household goods, including packing, loading, and unloading services from Gurugram to Bangalore. The consensus indicates an 18% IGST rate for comprehensive services, clarifying it's not treated as GTA. The rate applies even when the service recipient is an unregistered individual.

GST rate for household goods shifting (packing + transport + loading + unloading) from Gurugram to Bangalore = 18% IGST.
This is not treated as GTA.

18% gst chargeable when it is a comprehensive service.

5% gta

18% gst chargeable when it is a comprehensive service.

5% gta

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.

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