Gst on port logistics/transport movement other then by gta

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Practicing chartered accountant
135 Points Joined September 2009

IS GST applicable on Port Logistics /Transport movement by Fleet owners. In this business fleet owner get business from shipping line. Its just shifting of containers from Port to Container freight station and vice versa.

Please advice if GST is applicable??

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On 09 June 2018 at 19:46 Report
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Tax Consultant
894 Points Joined July 2017
GST will be applicable
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On 10 June 2018 at 05:55
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24196 Points Joined May 2018
Freight forwarding and logistics shall be a‘supply of services’ including the movement of goods by air, sea, inland waterways, rail or road. The GST treatment on freight transportation shall depend whether the freight transportation is domestic or international.
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On 10 June 2018 at 10:08
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Practicing chartered accountant
135 Points Joined September 2009
can you please explain how. As the fleet owner is not GTA because he dont issue any consignment note. while raising the bill he only mention container number.
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On 10 June 2018 at 13:07
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Practicing chartered accountant
135 Points Joined September 2009

here the service provided by fleet owner is not of freight forwarding but only transportation of container from port to cfs.It can be empty container or loaded container. 

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On 10 June 2018 at 13:08
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24196 Points Joined May 2018
If fleet owner is registered than gst is applicable otherwise gst is not applicable.
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On 10 June 2018 at 13:13
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Practicing chartered accountant
135 Points Joined September 2009
gst is applicable only to GTA and courier services.. And for a transporter to be GTA issue of consignment note is must. have you seen gst exemption list, wherein it has been mentioned that transport of goods by road other then gta and courier is exempt
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On 10 June 2018 at 13:16
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2 Points Joined February 2018

RCM will not be applicable in this case. We are not paying RCM for one of our shipping client. Even if you pay RCM liability, you can take ITC with immediate effect in GSTR 3B, so it won't have any impact on your payables.

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On 22 September 2018 at 15:51
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Practicing chartered accountant
135 Points Joined September 2009
yes rcm will not applicable as these are exempt services under exemption notification.
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On 22 September 2018 at 16:24
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395 Points Joined January 2018
please provide exemption notification
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On 21 November 2018 at 19:29
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Practicing chartered accountant
135 Points Joined September 2009
entry no 18 of gst exemption list which states as follows : Services by way of transportation of goods(a) by road except the services of— (i) a goods transportation agency; (ii) a courier agency; (b) by inland waterways
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On 21 November 2018 at 19:35
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Practicing chartered accountant
135 Points Joined September 2009
Only service by GTA is taxable service.. And GTA is a person who issues consignment note other may hire vehicles but issue of consignment note is must for transport services to fall under GTA category.
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On 21 November 2018 at 19:36

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