TaxTMI 
TaxTMI 
Is services by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India. In this service Reverse gst is applicable? pls explain
Reverse charge under GST on services
10 Nov 2017 
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Reverse charge applies to imported transport services; recipient must pay integrated tax and may claim ITC if goods are taxable.
Imported maritime transportation services supplied by a person located in a non-taxable territory attract integrated tax on a reverse charge basis payable by the recipient; input tax credit is available if the finished goods are taxable, with tax computed either on known freight or on a percentage of CIF value where freight is not known. (AI Summary)
Imported maritime transportation services supplied by a person located in a non-taxable territory attract integrated tax on a reverse charge basis payable by the recipient; input tax credit is available if the finished goods are taxable, with tax computed either on known freight or on a percentage of CIF value where freight is not known. (AI Summary)