ITC on loading, unloading and port charges for inland waterway transportation service

[Debtosh Dey]

i understand loading & unloading are parts of transportation as decided by various Courts. Also, Customs valuation rules include inland waterway transportation as part of freight. Further, GST law on pure agency requires all incidental services to be included in the main service (inland waterway transportation).

Please let me know if ITC can be availed against loading & unloading of barge and Port charges (dock toll, barge stayal & royalty charges) for inland waterway transportation service which is exempted and billed as such in bill of supply.

Will it make any difference if the loading, unloading & Port charges are separately billed with GST?

AI Summary

ITC Eligibility on Inland Waterway Transport: Impact of GST on Loading, Unloading, and Port Charges Explained. A query was raised regarding the eligibility of Input Tax Credit (ITC) on loading, unloading, and port charges associated with inland waterway transportation services, which are exempt from GST and billed as such. The question also asked if separately billing these charges with GST would affect ITC eligibility. The reply suggested considering whether the services constitute a composite or mixed supply under GST law, implying that the classification of services could impact ITC claims.