Whether Tds to be Deducted on Sea Freight

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Ninad (Querist)
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24 September 2019 Hello Experts,

Our company Import Material China and Japan. We have Appointed a Forwarding Agent whom we pay money and Clear our Imports and Send us the Material to our Factory. Now the question is are we requried to deduct TDS on the Sea Freight/ ocean Freight and Freight and Forwarding Charges paid.

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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24 September 2019 No TDS applicable on such payments.
shipping charges (Inland haulage charges, Terminal handling charges, Bunker adjustment factor, Cost adjustment factor, etc) using non-resident shipping are not liable to TDS u/s 172(8) as supplemented by CBDT Circular No. 723/1995

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Ninad

Ninad (Querist)
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24 September 2019 Our Clearing Agent is an India Company ??

CA R SEETHARAMAN

CA R SEETHARAMAN (Expert)
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24 September 2019 TDS applicable on any charges paid for his services other than reimbursements.

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Ninad

Ninad (Querist)
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24 September 2019 Some time He charges the GST on whole Reimbursement expenses???
Also the Some of the bills in the Reimebursement expenses is in the name of the CHA and some of the Bills are ion the name of he Company?
Then tds on which amount in the above Cases???