Do I need charge GST for port charges & forwarding charges.
Hi, my company was involve in freight and forwarding. currently, we receive tax invoice from liner with no GST for THC, EDI, documentation fee. can I bill my customer all these charges with GST even my input was zero rated?
we also receive invoice from port authority for storage/removal involve and these will bill back to our customer (back to back basis). Can i bill these port charges to my customer with GST 6% even my input was zero rated?
Services by Port Authority/port operator :
Loading or unloading, handling services or storage of goods carried or to be carried in a ship provided by a port operator or any person authorized by the Minister responsible for transport, in a port is zero-rated under subitem 3(1), Second Schedule, Goods and Services Tax (Zero-Rated Supply) Order 2014.
For the purpose of port operator includes :
(a) Port Authority
(b) person licenced by Port Authority as Private Port Operator (Federal Port)
(c) person licenced by State Authority as Port Operator
(d) person licenced by government to operate private terminal, wharf, jetty or legal landing places gazetted under Customs Regulation 1977.
Handling charges like THC, EDI, etc. if it is a reimbursement then can charge GST @ 6% (SR).
“Handling services” includes:
(a) stevedoring and porterage;
(b) loading, unloading, reloading, stowing, securing and shifting cargo, the use of cranes and weighing machines;
(c) sorting, opening for inspection, repairing and making good, weighing and tarring, taping and sealing, erasing and re-marking, labelling and renumbering, tallying, checking, sampling, measuring or gauging of goods;
(d) survey of cargo (including damaged cargo);
(e) cargo security services;
(f) presenting goods for customs declaration;
(g) preparing or amending customs declaration;
(h) preparing or amending bills of lading, airway bills, and certificates of shipment