Custom House Agent under GST regime

Hello friends! Today we are going to discuss about GST rates for services provided by Custom House Agent
Definition of Custom House Agent as defined in Customs House Agents Licensing Regulations, 2004
“Customs House Agent” means a person licensed under these regulations to act as agent for the transaction of any business relating to the entry or departure of conveyances or the import or export of goods at any Customs Station.
And it is to be noted that no person shall carry on business as a Customs House Agent relating to the entry or departure of a conveyance or the import or export of goods at any Customs Station unless such person holds a licence granted under these regulations.
 

Services are generally provided by Custom House Agent are as below:

1. Ocean Freight prepaid / collect basis
2. Transport of goods by road
3. Obtaining various certificates required for export / import

All other services including detention fees, BL fees Agency charges etc

GST Rate of Tax on various services

1. Ocean freight prepaid – 5%
2. Collect Ocean freight – 0%
3. Transport of goods by road -18%
4. All other services(including detention fees, BL fees Agency charges etc) – 18%
5. Obtaining various certificatesrequired for export / import – 18%

If any fees are paid by CHA on behalf of his client then, CHA can reimburse it from his client without charging GST on it. This is because he acts here as a Pure Agent but conditions as follows:

1. He should produce actual receipt what he has paid to third party.
2. CHA can reimburse only the amount paid by him, no other fees or charges leviable thereon.