Highlights of the recommendations:

• 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.