05 May 2020
A Shipbroker, based in Chennai, renders freight booking services to a ship owner in Singapore. The cargo is moved from Australia to South Africa and does not touch Indian Territorial Waters at all. Is he required to charge GST to the client in Singapore?
06 May 2020
But the cargo does not touch Indian Territorial Waters at all? I agree place of supply for an intermediary is the location of his office, in this case, Chennai. But when the cargo movement is not connected to India at all, still it is chargeable - is this not a paradox?
CAclubindia
