High­lights of the rec­om­men­da­tions:

Cargo Talk - - Report -

• In­ter­na­tional trans­porta­tion of goods by all modes in­clud­ing freight for­ward­ing should be zero rated. Al­ter­na­tively, both in­ter­na­tional trans­port­ing per­tain­ing to that should be ex­empted.

• An­cil­lary ser­vices re­lated to in­ter­na­tional trans­porta­tion of goods like cus­toms clear­ances, ware­hous­ing, stor­age, cargo han­dling, pack­ing, uni­ti­sa­tion, port, air­port, ter­mi­nal etc should be zero rated or ex­empted.

• Con­cept of cen­tralised PAN based regis­tra­tion must be re­tained whereby ser­vice providers in the in­ter­na­tional trans­port seg­ment can have a cen­tralised regis­tra­tion and dis­charge ap­pli­ca­ble taxes through GST por­tal.

• The lo­ca­tion of ser­vice provider should be the cen­tralised regis­tra­tion ad­dress in the con­text of ‘Place of Sup­ply’ pro­vi­sions.

• A sin­gle pe­ri­odic re­turn for the en­tire coun­try should be implemented.

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