GST invoice format for packers and movers (household shifting)
Packers and movers who issue a consignment note for a household or office shift act as a goods transport agency, so packing, loading, transport and unloading done as one move are billed as a composite GTA supply under SAC 996791, usually at 5%. The invoice must show the consignment note number, origin and destination addresses, vehicle number, an inventory reference of the goods moved, the declared value for transit insurance, and any storage or car transport billed as separate lines with their own rates.
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Household shifting Pune to Bengaluru: packing, loading, transport and unloading (2 BHK, consignment note 7781)
996791
1 MOVE
48,000.00
48,000.00
5%
Car transport on car carrier with the move
996791
1 VEHICLE
14,000.00
14,000.00
5%
Warehouse storage of household goods before delivery
996729
1 MONTH
4,500.00
4,500.00
18%
Corrugated cartons sold to customer for self-packing
4819
20 PCS
85.00
1,700.00
5%
Taxable value
₹68,200.00
GST (CGST + SGST, or IGST if inter-state)
₹3,995.00
Invoice total
₹72,195.00
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Extra fields a packers and movers invoice needs
Consignment note number
Issuing a consignment note is what makes the mover a GTA. Quoting it on the bill also lets the customer claim insurance and lets an employer reimburse relocation costs with proof.
Goods inventory or packing list reference
Moves are packed into dozens of labelled cartons. Referring to the signed inventory sheet links the invoice to what was actually packed and delivered.
Declared value of goods
Transit insurance and liability depend on the value the customer declares. Print it on the invoice so the insurance premium or risk charge can be traced.
Origin and destination addresses with pincodes
Inter-state moves change the tax type to IGST and need e-way bill details for used household goods when they qualify. Full addresses make place of supply clear.
Vehicle number and type
Moves use a tempo, a 14 ft truck or a container depending on load. The vehicle number supports e-way bill Part B and helps trace the shipment.
Employer or company name for relocations
Corporate relocations are paid by the employer, who is often in the reverse charge list. Showing the payer's GSTIN decides whether the GTA charges tax or writes 'reverse charge'.
Standard GST invoice fields
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
✓Supplier name, address and GSTIN
✓Consecutive invoice number (max 16 characters, unique for the year)
When packing, loading, transport and unloading are supplied together as one move, they form a composite supply with transport as the principal supply. Tax then follows the GTA rate for the whole move. A mover that charges 18% on packing and 5% on transport within the same move is splitting a single composite supply. Keep one package price, or split lines but tax them at the same rate, unless a service was truly supplied on its own, such as storage requested separately.
Reverse charge on corporate relocations
When a company, a firm or a registered person pays the mover, the GTA reverse charge notification puts the 5% tax on that recipient, unless the mover has opted for forward charge. An individual moving house is not in the reverse charge list, so the mover charges 5% under forward charge. Corporate relocation teams often ask movers to charge GST on the bill; check whether you have opted for forward charge before you do.
Storage billed separately is warehousing
If goods sit in the mover's warehouse because the new house is not ready, and the customer pays monthly storage, that storage is a separate supply of warehousing services at 18% under 996729, not part of the GTA move. Invoice storage on its own lines or a separate invoice. The same applies to car transport ordered separately from a household move; it is still GTA freight if a consignment note is issued.
E-way bills for household goods
The e-way bill rules carry a specific exemption list, and used personal and household effects move under their own entry. Movers should check the current annexure before each inter-state move and carry the inventory, consignment note and customer identity documents. New goods carried with the move, like a purchased appliance with its invoice, may still need an e-way bill if the value crosses the limit.
Office and industrial shifting
Office relocations and factory machinery shifts are often larger contracts that include dismantling, crating and re-installation of equipment. Dismantling and re-installing machines is not transport; it is an installation or repair-type service at its own rate and should be quoted as a separate line or contract. The transport leg remains GTA freight when the mover issues a consignment note. Writing a clear scope on the invoice, with separate amounts for crating, transport and installation, stops disputes with the client's accounts team and gives each component its correct rate.
Common billing mistakes
✕Charging 18% on packing materials and labour and 5% on freight within one move, splitting a composite supply.
✕Collecting GST from a company on a relocation bill without first checking whether reverse charge applies to that company.
✕Billing storage of goods for two months inside the move price at 5% instead of as warehousing at 18%.
✕Not issuing a consignment note, then claiming the GTA rate on the invoice.
Packers and Movers GST invoice: FAQ
What is the GST rate for packers and movers?
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Packers and movers who issue a consignment note are GTAs, and a complete move is taxed at the GTA rate, generally 5% without credit, or 18% with credit if the mover has opted for it. Separate warehousing of goods is taxed at 18%.
Is GST on house shifting under reverse charge?
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Only if the recipient is in the notified list, such as a company, firm, factory or registered person. An individual shifting his own household goods pays GST charged by the mover on the invoice.
Which SAC should packers and movers use?
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A move billed as GTA freight uses SAC 996791. The explanatory notes say moving services of household furniture and goods belong to road transport of goods, group 99651, so non-GTA movers bill under 996511.
Should transit insurance be shown separately?
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Yes. If you arrange insurance through an insurer and recover the premium at actual cost, show it separately as a pure agent item with the policy number. If you charge your own risk fee, it is part of your move value and is taxed with it.