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GST Payable?

151 views 4 replies

E.KALAIKOVAN

Sr. Accounts Manager

352 Points Joined October 2009

Indian ship going to Burma and loaded the goods. Invoices are raised to the Burmese for the transportation of goods.

Delivered the goods in India (Tamilnadu).

GST applicable on the above service?

In Import of Service - The service provider should be out side of the India

In Export of Service - The ship should be sailed from India to foreign.

Please advice

Replies (4)

Hemal Makwana

Designation

771 Points Joined June 2020

Apology, can you please explain bit more precisely as to who is service provider and service recipient

E.KALAIKOVAN

Sr. Accounts Manager

352 Points Joined October 2009

Service provider is in India (Ship Transporter) and Service receiver is in Yangon. Goods are delivered from Yangon to Chennai.

Section 13(9) of IGST Act has to be referred which states that place of supply shall be destination of goods. In this case destination is Tamil Nadu. The transaction neither qualifies as import nor export. Invoice will be raised on service recipient located at Yangon levying GST