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    <title>Reimbursement of IGST paid by CHA.</title>
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    <description>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&#039;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.</description>
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      <description>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&#039;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.</description>
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