Transporation of Household effect

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E.KALAIKOVAN

Sr. Accounts Manager

214 Points Posted on 05 December 2009

Dear Sir,

Will Transportation of Old car come under household effects?

Pls Refer

Transporation of Coastal Goods - Specific Exemption point no 10

Luggages of passengers, whether carried as personal luggages in the ship or booked separately as consignment/postal mail/mail bags/Household effects Ref Notification no 30/2009-ST-31-08-09

Replies (2)

Sunil

Trader

2253 Points Posted on 05 December 2009

In household goods, consignor is individual and consignee is also individual (yourself). Therefore service tax is the headache of the GTA. If he exceeds 10 L limit, then he has to collect and pay the service tax. He has the option of claiming abatement. Even if you are a proprietor of a factory or manufacturing unit, your personal transactions are not included for chargeability of Service Tax as a receiver. You pay cash or from your personal savings bank account for the transportation charges. The exemption for coastal goods is not on GTA. However, car does not fall under household effect as it has a separate definition under motor vehicles act. It can be a car for personal use but it cannot be a household effect.