Gst Applicability in case of C & F Agent

[Mr Patel]

Dear Sir

My Query as under:

1. C & F agent are providing Ocean freight, Air Freight and other service separately and Gst rates 5, 5, and 18 respectively.

2.for Import/export of goods he is taking the services from Non resident companies in this case RCM would be applicable.

3. if RCM is applicable then he has not reported from since July 2017 to till then how pay and claim the credit.

4.Ocean freight from 01/01/2018 to 30/09/2019 was exempted can we take the benefits in case of RCM.

5. in case of C & F is correct to charges separately as Ocean/Air freight, other service instead of Handing charges.

Please provide the your valuable opinion in this case.

AI Summary

Reverse charge mechanism for non resident freight services affects GST payment and time barred input tax credit claims.
Where C&F agents contract non-resident suppliers for ocean/air freight and other services, the Reverse Charge Mechanism may apply and GST must be paid timely; ITC under RCM is subject to time-bar and may only be availed up to the due date for the March return of the following year per Order No. 02/2018 and relevant notifications. C&F agents as pure agents can show freight separately and, if exemption for international carriage applies to the underlying service, the importer may claim that exemption provided original invoices are endorsed and notification conditions are met.