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Transportation of goods by waterways

02 February 2018

what is the tax treatment for Transportation of goods by waterways FROM OUTSIDE INDIA TO INDIA ?
If taxable, what is the gst rate ?

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2 Replies

Baldev Prajapati (264 Points)
Replied 03 February 2018

it's depend on HSN code of goods and yes it is taxable.

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Tamil Selvan S (110 Points)
Replied 03 February 2018

in internet, i have seen that it is exempt if it satisfies 3 conditions,

1) Service Provider should be in non taxable territory.
2) Service Recipient should be outside taxable territory.
3) Transportation of goods should be done BY VESSEL.

can u please explain about these points ..

thank u !