Cargo handling service provides to Rice and Maize exporters in India also amount received in INDIAN RUPEES ONLY, and bill we are giving to exporters seperately for labour, transport and ware housing service, is GST applicable?
a) if you provide GTA service & issue a consignment note then GST 0%. Pls refer attached file Serial no. 22 of Nil Rate List and SAC would be 996791
b) if you merely Rent your Truck with/without driver etc... then GST @ 18% and SAC would be 996601
For Rice & Maize if your Cargo handling service includes
Container handling services (996711) , Customs House Agent services (996712), Clearing and forwarding services (996713) and Other cargo handling services (996719) - all will be @ GST 18%.
For Rice - Services by way of loading, unloading, packing, storage or warehousing of rice are @ 0% GST. Refer Serial no. 25 of attached file (Nil List).
For Maize any of those services will be taxable @ 18%.