Stevedoring, storing, packing goods imported temporarily before exporting amounts to 'export of service' post February 01, 2019

Last updated: 03 May 2021

Save Share

Quick Summary

The Gujarat Authority for Advance Ruling (AAR) determined that services like stevedoring, storage, and packing of goods temporarily imported into India for export were not considered 'export of service' before February 1, 2019. However, following an amendment to the IGST Act, these services are now classified as 'export of service' and eligible for 'zero-rated supply' status from February 1, 2019, onwards. This ruling impacts how these specific import-export related services are treated for tax purposes.

Court :
The AAR, Gujarat

Brief :
The AAR, Gujarat in the matter of M/S Manoj Bhagwan Mansukhani (M/S. Rishi Shipping) [GUJ/GAAR/R/12/2021dated January 27, 2021] ruled that services provided viz. stevedoring, transportation, storage, bagging, stuffing, and transportation of the goods which are temporarily imported into India before exporting shall not be considered as 'Export of service' upto January 31, 2019, but shall be considered as 'Export of service' w.e.f. February 01, 2019. Accordingly, it shall not be eligible for 'Zero rated Supply' under Section 16 of the Integrated Goods and Services Tax Act, 2017 ('IGST Act') upto January 31, 2019, but shall be eligible for the same w.e.f. February 01, 2019.

Citation :
M/S Manoj BhagwanMansukhani (M/S. Rishi Shipping) [GUJ/GAAR/R/12/2021dated January 27, 2021]

Daily Limit Reached

You have reached your daily limit of 2 Free Judgements

Subscribe to CCI PRO for unlimited access

Why Upgrade to CCI PRO?

No Ads
WhatsApp Community
Daily E-Newsletter
Unlimited Judgements Access
Profile Visitors
Link Social Profiles
Featured Job Posts
Pro Badge
Expert GST Guidance
Unlimited Forum Replies
Download Content in PDF

1 Year PLAN

1999

(Excl. of GST ₹359)

2 Years PLAN

3499

(Excl. of GST ₹629)

BEST VALUE

3 Years PLAN

4999

(Excl. of GST ₹899)

View all CCI PRO benefits

Already a PRO member? Login here for an ad-free experience. 011-411-70713

123 Views Comment Share GST Report

Judgement posted by

Bimal Jain

Service

FCA, FCS LLB with21 Yrs of Experience inTaxation Indirect and Direct: Education Qualification: B.Com (Hons) Chartered Accountants Company Secretary LLB Qualified SAP FI/CO Consultants Professional Membership: Chairmanof Indirect Tax Committee of PHD Chamber of Commerce Member of Indirec ... Read more

View Judgements

Comments