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    <description>GST on freight forwarding services is taxable as a service; when the agent acts as an intermediary arranging carriage, customs and logistics without taking possession or delivery obligations, the agent is treated and taxed as a service provider classified under residual support services rather than as a carrier. Definitions distinguish &quot;freight&quot; (goods and carriage charges/responsibility) and &quot;forwarder&quot; (one who arranges transport on behalf of the shipper).</description>
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      <description>GST on freight forwarding services is taxable as a service; when the agent acts as an intermediary arranging carriage, customs and logistics without taking possession or delivery obligations, the agent is treated and taxed as a service provider classified under residual support services rather than as a carrier. Definitions distinguish &quot;freight&quot; (goods and carriage charges/responsibility) and &quot;forwarder&quot; (one who arranges transport on behalf of the shipper).</description>
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