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E - Invoicing and Agreegate Turnover, Goods and Services Tax - GST

Issue Id: - 118166
Dated: 23-9-2022
By:- Kaustubh Karandikar
E - Invoicing and Agreegate Turnover

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From 01.10.2022, if the aggregate turnover is more than Rs.10 Crores, E – Invoicing is compulsory. In case of Custom House Agents, they pay Customs duty on behalf of their client and recover the same subsequently at actuals but not charging GST on the same. While calculating Rs.10 Crore turnover, whether the value of such customs duty recovered from client is required to be considered?

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1 Dated: 23-9-2022
By:- Rajagopalan Ranganathan


According to Section 15 (2) (a) of CGST Act, 2017

The value of supply shall include–––

(a) any taxes, duties, cesses, fees and charges levied under any law for the time being in force other than this Act, the State Goods and Services Tax Act, the Union Territory Goods and Services Tax Act and the Goods and Services Tax (Compensation to States) Act, if charged separately by the supplier. Any tax collected except CGST, SGST or UTGST is to be included in the value of supply.

However, in my opinion, the customs duty recovered by the Customs Broker (Agent) is not towards providing customs broker service. It is independent of the service provided/supplied. Hence customs duty collected by customs broker from their client need not be included for calculating Rs.10 Crore turnover,


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