GST on packers and movers is one of the most confused topics in Indian household relocation. Different movers charge different rates — sometimes for the same scope — and customers rarely know which one is correct. This guide explains what the GST law actually says, why some movers can legally charge 5% while others must charge 18%, and exactly what your invoice should contain.
The short answer
For most household and commercial packers-and-movers services in India, the applicable GST is 18% — under SAC code 9965 (Goods Transport Agency services) or 9968 (Postal and courier services), depending on the contract structure. Movers who use a Goods Transport Agency (GTA) consignment note can charge 5% GST without input-tax credit, or 12% GST with input-tax credit available to the customer.
When 5% GST applies (and what you're giving up)
Under the GTA regime (SAC 9965), a mover can charge 5% GST if:
- They issue a proper consignment note (not just an invoice) listing the goods and the transit route
- They do not claim input-tax credit on their own input GST (fuel, materials, etc.)
- The customer is not eligible to claim input-tax credit on the 5% paid
This is the cheapest GST option but it locks both parties out of input-tax credit. Practical for individuals and households who can't claim ITC anyway.
When 12% GST applies
Same GTA regime, but the mover opts to claim input-tax credit on their own input GST. The customer pays 12% GST and can themselves claim it as input-tax credit if they are a registered GST entity (typical for corporate office moves).
When 18% GST applies
18% GST applies under SAC 9968 ("packing and unpacking, in addition to mere transportation") — i.e. when the mover provides acomposite bundled service including packing, loading, transportation, unloading and unpacking. Because the service is no longer "pure transport", it falls outside the GTA regime and is taxed at the standard 18% rate.
For most household moves, this is the rate you will see, because a typical packers-and-movers contract bundles all five services. If the mover invoices only transportation (you do your own packing), they can fall under GTA at 5/12%.
SAC vs HSN — which one applies?
HSN codes are for goods. SAC codes are for services. Packers and movers is a service, so the invoice should list an SAC code, not an HSN. The two most common SAC codes on a packers-and-movers invoice are:
| SAC code | Service description | GST rate |
|---|---|---|
| 9965 | Goods Transport Agency (GTA) services | 5% (no ITC) or 12% (with ITC) |
| 9968 | Packing and unpacking with transport (composite service) | 18% |
| 9971 | Storage and warehousing services | 18% |
| 9986 | Insurance services | 18% |
What your invoice should contain
- Mover's full legal name, address and GSTIN (15 digits)
- Invoice number and date
- Customer's name, address and (if applicable) GSTIN for input-credit claim
- SAC code line-by-line for each service
- Taxable value, CGST + SGST (for intra-state moves) or IGST (for inter-state moves)
- Final amount in figures and words
- Bank account / UPI details for payment
- Signature and stamp of the authorised signatory
CGST + SGST vs IGST — when does each apply?
- Same state (Mumbai → Pune): CGST 9% + SGST 9% = 18% total
- Different state (Mumbai → Bangalore): IGST 18%
The total tax burden is the same, but the bifurcation matters for the mover's filings and your input-credit eligibility.
Corporate moves — input-tax credit rules
If you are a registered GST entity (company employee being relocated, where the employer pays), the employer can claim input-tax credit on the GST paid, only if:
- The invoice is in the company's name with the company's GSTIN
- The mover is registered and has filed their GSTR-1 reflecting your invoice
- The mover hasn't opted for the 5% GTA scheme (which blocks customer ITC)
Always confirm with your HR or finance team before the move whether they need a 12% or 18% invoice.
Red flags on GST
- A mover who offers to "remove the GST if you pay cash" — illegal, voids your insurance, no legal recourse if anything goes wrong
- An invoice without a GSTIN printed
- An invoice with an HSN code instead of a SAC code (wrong tax classification)
- A round-number invoice with no line-item breakdown of taxable value vs GST
- A GSTIN that doesn't validate on gst.gov.in
TBPM Express issues GST-compliant tax invoices with SAC code 9968 and 18% GST as standard. For corporate moves we can issue invoices in either the 12% (with ITC) or 18% (composite) format depending on your employer's preference.