https://www.taxtmi.com/article/detailed?id=10419 The taxable event is services supplied by a person located outside India by way of transportation of goods by vessel from outside India up to the customs station of clearance in India. The place of supply rule for carriage by vessel deems the place of destination as the place of supply, and the definition of consideration includes payment by any other person; consequently, shipping services under CIF contracts where destination is India constitute import of service in the course of inter State trade or commerce and can attract IGST. en-us Wed, 25 May 2022 09:45:15 +0530 Wed, 25 May 2022 09:45:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=10419 The taxable event is services supplied by a person located outside India by way of transportation of goods by vessel from outside India up to the customs station of clearance in India. The place of supply rule for carriage by vessel deems the place of destination as the place of supply, and the definition of consideration includes payment by any other person; consequently, shipping services under CIF contracts where destination is India constitute import of service in the course of inter State trade or commerce and can attract IGST. Articles Goods and Services Tax - GST Wed, 25 May 2022 09:45:15 +0530 https://www.taxtmi.com/article/detailed?id=10419