Notification No. 10/2017- Integrated Tax (Rate) dated 28.06.2017, prescribes that Importer, as defined in clause (26) of section 2 of the Customs Act, 1962, is liable to pay integrated tax for the services specified therein as under:
"Services supplied by a person located in non- taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India."
Thus, the responsibility of discharging the GST liability on the above transaction is bestowed upon the related Importer, being the actual beneficiary of the service.
CAclubindia
