Sea fright

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Querist : Anonymous

Querist : Anonymous (Querist)

05 June 2013 Dear Sir

Whether Sea Freight paid will be covered under Goods Transport Service ? I think sea fright will not be covered under GTA but I am not sure

Ganeshbabu K

Ganeshbabu K (Expert)
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13 June 2013 1)Sea freight for goods from outside India to first customs station of clearance in India not taxable

2)Sea freight for goods from India to outside India not taxable, since per rule 10 of Place of Provision of Service Rules, Place of Provision of Service is outside India.

Thanks & regards
Ganesh babu k

Querist : Anonymous

Querist : Anonymous (Querist)

13 June 2013 sir
what about sea freight paid for inland movement. for example sea freight form mundra to mumbai

Ganeshbabu K

Ganeshbabu K (Expert)
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13 June 2013 Transport of goods by inland waterways is not taxable--Included in negative list of services ...

Thanks & regards
Ganesh babu k

Querist : Anonymous

Querist : Anonymous (Querist)

13 June 2013 dear Ganeshji

As per Section 2(b) of inland vessels Act 1917 inland water means any canal,river, lake or other navigable water. Heans it will not cover sea freight paid

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