Transport, travel and auto
A container freight station handles, stuffs, de-stuffs and stores import and export containers near ports, billing cargo handling under SAC 996719 and storage under 996729 at 18%. The invoice must show the container numbers and sizes, bill of entry or shipping bill references, importer or exporter details, arrival and delivery dates for ground rent, free days allowed, and each handling activity such as lift-on, lift-off, examination and weighment, so the trade and its customs broker can match charges to each container.
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Or create these invoices in software, free| Description | HSN/SAC | Qty | Rate (₹) | Taxable (₹) | GST |
|---|---|---|---|---|---|
| Import container handling, 40 ft, lift-on/lift-off and transport within CFS | 996719 | 2 CONTAINER | 6,500.00 | 13,000.00 | 18% |
| De-stuffing and customs examination handling | 996719 | 2 CONTAINER | 3,200.00 | 6,400.00 | 18% |
| Ground rent beyond free days, 40 ft | 996729 | 6 DAY | 950.00 | 5,700.00 | 18% |
| Weighment charges | 996719 | 2 CONTAINER | 400.00 | 800.00 | 18% |
| Taxable value | ₹25,900.00 | ||||
| GST (CGST + SGST, or IGST if inter-state) | ₹4,662.00 | ||||
| Invoice total | ₹30,562.00 | ||||
Sample prices are illustrative. Check the GST rate for your exact item or service before billing.
Rule 46 of the CGST Rules applies to every tax invoice, including this one:
Read more: Export Invoice Under LUT: How to Bill Exports Without Paying IGST · What Is a SAC Code and How Is It Used Under GST? · E-Way Bill Limit and Rules: When You Need One and When You Don't
Cargo and container handling at a CFS falls under other cargo handling services, SAC 996719, and storage of goods under 996729, both at 18%. CFS services are part of the import or export logistics chain, but they are performed in India and are taxable even when the goods are being exported. The CFS should bill the party who engages it, usually the importer or exporter, rather than splitting the charges across several parties.
Importers can claim credit on CFS charges only if the invoice carries their GSTIN. When the CHA instructs the CFS, the CFS should still bill the importer where the importer is the recipient, because a CHA that receives the invoice in its own name must then charge GST on recovering it. Clear instructions in the CHA's request help avoid this.
Goods stored in a CFS await customs clearance and are in customs custody. The CFS charges for storage under 18%, and any customs duty or IGST on imports is paid separately by the importer through customs. The CFS's invoice is a service invoice and should never include customs duty as a taxable line.
Uncleared cargo can be auctioned under customs procedures, and the CFS recovers its dues from the sale proceeds. Recovery of CFS charges in such cases is still consideration for its services and is taxable. The CFS should issue invoices for its dues as per its records, even when payment comes from auction proceeds.
Refrigerated containers at a CFS need power connections and monitoring. Reefer plug-in and monitoring charges are part of the CFS's handling and storage services and are taxed at 18%. The invoice should show the plug-in duration in hours or days, the container number and set temperature where relevant. Exporters of perishables check these lines closely, and accurate records also help if a temperature excursion leads to a claim.
Customs has encouraged direct port delivery and direct port entry for trusted importers and exporters, which reduces CFS handling. CFSs that compete for this business often offer package rates. A package rate that bundles handling and a fixed number of storage days is a single service at 18%; additional days beyond the package should be billed as separate storage lines. Keeping packages clearly defined on the tariff and the invoice avoids disputes.
The party that receives the service, usually the importer or exporter. Billing their GSTIN lets them claim credit and avoids the CHA having to charge GST on recovery.
Exporters can generally use the GST paid on CFS charges as input tax credit and claim refund of unutilised credit where they export under LUT, subject to the refund rules.
Yes. Ground rent is storage of goods and is taxable at 18%. Free days given in the tariff are not charged, and only chargeable days appear on the invoice.
The CFS bills for handling the cargo during examination, such as moving and opening packages. Customs officers' fees, where applicable, are separate government charges and should not be shown as the CFS's taxable services.
E-way bills are generated by the owner of the goods or the transporter. A CFS may need to check them for cargo moving out by road, but it generally does not generate them for its own services.
Sources: GST Council — Explanatory notes to the Scheme of Classification of Services · GST Council — Notification 11/2017-CT(Rate), services rates (consolidated)
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