Gst on imports

210 views 4 replies

Dear Sir,

A company had an Import Purchases, and company did the import with the help of CHA for Freight and Clearance charges. CHA billed IGST tax to the Company for Freight and Clearance.

My question is in GSTR 3B should we need consider the IGST from freight & clearance as Import goods or should we need consider that as normal interstate services. please clarify me.

  

 

Replies (4)
No it's consider as normal Interstate inward supply

Dear Sir,

Thank you so much!!!

 

1. one my question is i have import purchase and importer not mentioned any Sea freight in importer bill it is all exp. considering in material cost thane igst RCM paid or not.

2. and second thing i have received shipping company bill in that bill Sea fireght shown as a prepaid than what can i do. can i paid IGST IGST on Sea fireght on import purchase or not.

3. and third is we have taken material from port and delevary to local transport. that transport charged we have paid than RCM is applicable or not in local transport.
As per Notification 10 IGST ( R), under S.no.10
Services supplied by a person
located in non- taxable territory by
way of transportation of goods by a
vessel from a place outside India up
to the customs station of clearance
in India.
So there is RCM on sea freight

If that local Transporter is GTA then only RCM is applicable

But as per my view all this expenses (sea freight , clearance charges etc) borne by CHA & he further raise the bill to his clients (importer)

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