We had given Luanda, Africa bound export shipment coordination assignment [ DDP shipment] to one Indian freight forwarder. They now raise Tax Invoice on us for charges eg Destination Handover BL, Container Terminal Charges+ Customs Duty reimbursement + Destination agency fees ALL AT DESTINATION PORT etc plus 9% CGST& SGST each under SAC 996519.
Could then charge GST for services rendered outside in foreign territory.
Kindly advise.
Jayanta Bandyopadhyay
It is simply reimbursement of customs duty paid at Africa by CHA on our behalf. They can legitimately charge for services. But GST on Customs duty reimbursement is somewhat unclear.
IT MUST BE EXEMPTED AS IT IS AN EXPENSE INCURRED IN CAPACITY OF PURE AGENT UNDER RULE 33 OF CGST ACT.
Freight Forwarder should charge GST on services provided. Reimbursement of Custom duty will not attract GST.
Regards
CMNITY HIRE
New Delhi
Others
View Details
Shaswat initial support private limited
Ahmedabad
CS
View Details
Sri Aurobindo Gnostic Centre of Education
New Delhi
CA
View Details
Vardhaman Group of India
Pimpri Chinchwad
CA Inter
View Details
SSGS and Associates
Chennai
CA Inter
View Details
CAclubindia
