Dear Akhilesh ji,
In my case, we are the customs house agent (CHA) located at Tamil Nadu doing clearance for Casio at Tamil Nadu.
This business offered to us by another person ENGLOBE (Separate Company) who is located at Delhi, not directly by Casio.
Our Invoice includes two portions one is Agency charges (Service Charges) and other is CFS charges.
Container freight station (CFS) raising invoice at CHA (our) name for container examination done there. It is an immovable property hence they charges SGST & CGST in his invoice to us (CHA) as per section 12(3).
1. What should i charge for our service portion, whether IGST or CGST & SGST at my invoice to ENGLOBE ?
2. What should I charge for CFS charges, whether I should follow the specific rule section 12(3) and charge SGST and CGST to ENGLOBE ?
Thanks & Regards
Soma Sundar / 7299740000 / 9597088866 / shivayogie @ hotmail.com
CAclubindia
