whether GST on RCM basis will be applicable on Ocean Freight charged by CHA?
He is issuing a single invoice for its agency charges as well as for freight.
As per Section 13(9)
The place of supply of services of transportation of goods, other than
by way of mail or courier, shall be the place of destination of such goods
So, in case of imports, the place of supply of services of
transportation of goods shall be in India and the same shall be liable to GST.
And
RCM is applicable on Ocean freight (As per Notification 10 IGSt (R)
hence you are liable
to pay IGST @ 5 % on 10 % of the CIF value of goods being imported, in respect of the transportation of goods by vessel services.
CAclubindia
