TaxTMI 
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TaxTMI 
Query on Customs House Agents a
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....uery on Customs House Agents a<br> Query (Issue) Started By: - Akshay Sharma Dated:- 25-8-2025 Last Reply Date:- 26-8-2025 Goods and Services Tax - GST<br>Got 4 Replies<br>GST<br>Hello Members, thank you for your response in Advance. A CHA Code is being used on a Bill of Entry as on date. The GSTIN associated with this CHA code has been cancelled in the year 2021(A). As per CBLR Regulations the C....
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....HA License cannot be transferred or Sublet to another person. However, an another Firm registered (B) under GST is raising tax invoice for providing services of Clearing and Forwarding to the Importer/Exporter as on date. I want to know who will be the actual service provider as per GST Act, A or B. Further, A is liable to Pay GST or Not? If yes on what charges should he discharge GST Liability. A....
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....lso if this is some regular practice in customs kindly elaborate on this issue Reply By Sadanand Bulbule: The Reply: Under GST law, the "actual service provider" is the person who provides services, raises the invoice and receives consideration. Since Firm B is registered under GST Act and is raising invoices for CHA/clearing & forwarding services, Firm B will be liable to discharge GST @18% (S....
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....AC 9967). Firm A, whose GSTIN is cancelled, cannot raise invoices or collect GST. Therefore, no GST liability arises on Firm A. Reply By KASTURI SETHI: The Reply: In simple words, who receives the payment from another person, that person is either seller (supplier) of goods or services or both. Focus is on "who". Thus in this scenario, "B" is the actual supplier of service. Re....
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....ply By Akshay Sharma: The Reply: Ok sir. But if it's established Firm A is getting paid some amount by Firm B for using their CHA Code then will the Gst liability arise on Firm A because of receiving consideration? As the GSTIN of Firm A is cancelled since 2021. Reply By KASTURI SETHI: The Reply: Cancellation of registration does not mean clean chit. Cancellation does not absolve a person of GS....
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....T liability. In case A has actually received the payment directly or indirectly in lieu of service provided to another person, then A cannot escape GST liability even after cancellation of GST registration.<br> Discussion Forum - Knowledge Sharing ....