Applicablity of Rental Service provided to a Transit good which was originated at Japan, store for temporary period at Indian port and again re exported to Dubai

[Asked by Guest]

Dear Sir/Madam,

In regard to subject kindly guide whether GST is applicable or not.

Fact of transaction We ,are a bonded warehouse located at Kandla Port.

One of our client a foreign company, Dubai based imported Chemical from Japan and store at our bonded warehouse at Kandla port , we enter into rental agreement for storing his chemical at Kandla.

The said chemical was store for period of one month. The same chemical parcel was re-exported to Dubai by the foreign cl ient without entering home market

Now we are billing to foreign client for rental service for the storage of parcel. Now question arises whether such type of service provided at Indian port bonded warehouse GST is to be charged or not or service is exempted . If applicable what type of GST ( igst /c+s gst)

Kindly guide

AI Summary

Place of supply for warehousing services in India triggers CGST and SGST even if goods are re exported.
Storage services provided by a bonded warehouse to a foreign owner for goods held in India are taxable as warehousing/rental of immovable property; the place of supply is in India so CGST and SGST apply rather than IGST, and incidental services may be treated as part of a composite warehousing service. Re-export of the goods is distinct and does not alter taxability of the storage service.