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TMI Blogwhether GST aplicable with respect to cross country service givenX X X X Extracts X X X X X X X X Extracts X X X X ..... X pvt ltd. is a logistic company in India having GST Number. It gives various transportation of goods service in and outside India. In August 2017 X Ltd. had received a transportation of goods contract from a comapnay registered in Brazil. Goods had to be transported from port in China to port in Brazil thru vessel. For tranporting goods from China to Brazil X Ltd., had received $1,100 as ocea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n freight. Query no.-1 : For Annual return purpose wants to know classification of this service of transporting goods from China to Brazil by charging ocean freight. Whether it is Zero rated supply i.e. export of service as it fulfills all the conditions of export of service or it is fully exempt supply as service is totally given outside India or it is NO SUPPLY as service is given totally o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut of India Query no.-2 : If it is Zero rated supply, what if X Ltd., without having LUT had invoiced this without charging GST on assuming it to be exempted supply. Query-3 : Is there any printed reference available like notification number / circular number which can be shown to GST officials. - Reply By KASTURI SETHI - The Reply = Query-wise reply is as under:- 1. HSN 9965 Rate 5% IGST ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Physically service has been provided from non-taxable territory to non-taxable territory. This service has been provided in relation to goods which are covered under serial no 7 of Schedule-III . So this service is also eligible for non-taxability on the ground of 'No-supply'. To avoid unnecessary litigation, Govt. should add serial no.7 A below serial no. 7 of Schedule-III. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is is my view. Views of other experts are also solicited. - Reply By Alkesh Jani - The Reply = Sir, Circular No.78/2018-GST dated 31.12.2018 , may be of help in the matter. Thanks, With regards - Reply By PRAMOD GUPTA - The Reply = Thanks Sethi and Jani sir - Reply By Ramesh Kothari - The Reply = Simply there is no GST applicable all the services rendered out side tax territory o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India any service charges collected from outside India party for providing this service that is also not taxable However if this services provided by you as a logistics co. in India on begalb if Indian co. and amount paid in India than GST will applicable - whether GST aplicable with respect to cross country service given - Query Started By: - PRAMOD GUPTA Dated:- 28-7-2019 Goods and Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vices Tax - GST - Got 4 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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