GST Payable?

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Sr. Accounts Manager
352 Points Posted on 13 June 2020

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

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On 13 June 2020 at 10:38 Report
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Quick Summary
This discussion explores whether Goods and Services Tax (GST) is applicable to a shipping service provided by an Indian transporter. The service involves transporting goods from Burma (Yangon) to India (Tamilnadu), with the invoice raised to a Burmese recipient. The key question is whether this constitutes an import or export of service under Indian GST law, and where the place of supply is determined to be.

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Designation
771 Points Posted on 13 June 2020
Apology, can you please explain bit more precisely as to who is service provider and service recipient
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On 13 June 2020 at 12:19
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Sr. Accounts Manager
352 Points Posted on 13 June 2020
Service provider is in India (Ship Transporter) and Service receiver is in Yangon. Goods are delivered from Yangon to Chennai.
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On 13 June 2020 at 12:33
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Designation
771 Points Posted on 13 June 2020
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
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On 13 June 2020 at 12:53
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4215 Points Posted on 14 June 2020
Whether the shipping registered in India
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On 14 June 2020 at 15:40

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