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GST on Cargo Handling Service

23 September 2017

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?

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8 Replies

RAJA P M ("Do the Right Thing...!!!") (128091 Points)
Replied 23 September 2017

Yes....
If you dealing exports Registration mandatory...
If not exporting don't want registration if your turn over is less than 20lakhs....

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S ELAVARASI (ACCOUNTANT) (2975 Points)
Replied 23 September 2017

Sir.,

In service section notified the "Loading Unloading charges is exepmpted". Please clarify Sir...

Balakrishna Tirumalasetti (15 Points)
Replied 23 September 2017

registration we taken, we want to know that GST we have to claim on exporters of rice and maize or not?, please clarify sir.

SKumar (Manager) (385 Points)
Replied 23 September 2017

Dear BT,

Rice & Maize are Agriculture produce.

For transport by Road:

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%.