TaxTMI 
TaxTMI 
Dear sir.our Cha paid IGST on our import.now he want to reimbursement of IGST from us.Is GST is applicable on such reimbursement.How he will raise invoice.kindly guide.
Reimbursement of IGST paid by CHA.
17 Jul 2017 
7 Replies 
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Reimbursement of IGST: treated as pure agent passthrough so GST not leviable if third party bills are in importer's name.
Reimbursement of IGST by a Customs House Agent is a non taxable passthrough when the CHA functions as a pure agent and third party charges are billed in the importer's name with GST details, allowing the importer to claim input tax credit; if the CHA renders its own services beyond pass through, those services are taxable and the CHA must issue a tax invoice charging GST so the importer can obtain credit. (AI Summary)
Reimbursement of IGST by a Customs House Agent is a non taxable passthrough when the CHA functions as a pure agent and third party charges are billed in the importer's name with GST details, allowing the importer to claim input tax credit; if the CHA renders its own services beyond pass through, those services are taxable and the CHA must issue a tax invoice charging GST so the importer can obtain credit. (AI Summary)