Transport, travel and auto

GST invoice format for a custom house agent (customs broker)

A custom house agent or licensed customs broker clears import and export cargo and bills its agency fee under SAC 996712 at 18%. Customs duty, IGST on imports, port charges and container freight station charges paid for the importer can be recovered as a pure agent outside the taxable value. The CHA invoice must therefore show the bill of entry or shipping bill number, the client's IEC, the port, container or package details, and a clear split between the agency fee and the reimbursements supported by receipts.

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Sample custom house agent invoice

Description	HSN/SAC	Qty	Rate (₹)	Taxable (₹)	GST
Customs clearance agency fee, import, 1 x 40 ft container	996712	1 CONTAINER	7,500.00	7,500.00	18%
Documentation and e-sanchit filing charges	996712	1 SHIPMENT	1,500.00	1,500.00	18%
Customs examination attendance charges	996712	1 SHIPMENT	1,200.00	1,200.00	18%
Delivery order collection and coordination	996712	1 SHIPMENT	800.00	800.00	18%
Taxable value				₹11,000.00
GST (CGST + SGST, or IGST if inter-state)				₹1,980.00
Invoice total				₹12,980.00

Sample prices are illustrative. Check the GST rate for your exact item or service before billing.

Extra fields a custom house agent invoice needs

Bill of entry or shipping bill number and date: Every CHA invoice relates to a customs document. Its number and date link the bill to the client's import or export record and to the duty paid.
Importer-exporter code (IEC): The IEC identifies the trader in customs records. Printing it helps the client's accounts team match CHA bills with customs data in their ledger.
Port or ICD of clearance: Clearance at a seaport, air cargo complex or inland container depot affects fees and reimbursements. Showing it makes each charge understandable.
Container or package count: Agency fees and CFS charges are often per container or per package. The counts on the invoice explain how each line was worked out.
Duty and IGST paid on client's behalf: Customs duty and import IGST are paid through the importer's account or by the CHA. Showing challan references outside the taxable value lets the client claim IGST credit on the bill of entry.
Customs broker licence number: Licensed customs brokers have a licence number under customs regulations. Printing it on the bill identifies the broker responsible for the clearance.

Standard GST invoice fields

Rule 46 of the CGST Rules applies to every tax invoice, including this one:

Supplier name, address and GSTIN
Consecutive invoice number (max 16 characters, unique for the year)
Date of issue
Customer name, address and GSTIN (if registered)
Place of supply with state name
HSN/SAC code per item
Description, quantity and unit
Taxable value after discounts
GST rate and CGST + SGST or IGST amounts
Signature or digital signature

GST rules that matter for a custom house agent

Duty and import IGST are not the CHA's income

Customs duty and IGST on imports are the importer's own liabilities. When the CHA pays them on the importer's behalf and recovers the exact amount, they meet the pure agent conditions in Rule 33 if shown separately and backed by challans. The importer takes credit of import IGST from the bill of entry, not from the CHA invoice, so charging GST on the CHA invoice for these amounts creates a cost with no credit.

Port, CFS and shipping line charges

Terminal handling, CFS ground rent and shipping line delivery order charges are invoiced by those service providers. If they are billed in the importer's name, the CHA only passes the invoices through. If they are billed in the CHA's name, the CHA has received the service itself and must charge GST on recovering it, because it is no longer a pure agent. Ask CFS and shipping lines to bill the importer's GSTIN wherever possible.

The 18% rate and credit

Customs house agent services under 996712 are taxed at 18% with credit, and the rate was not changed in 2025. Importers registered under GST can take credit of the CHA's GST. For exporters using LUT, the CHA's service to an Indian exporter is still a domestic supply with GST, even though the goods leave India.

Advances and running accounts

CHAs often take advances to pay duty. An advance for duty is not consideration for the CHA's service and does not need a receipt voucher with tax. Advances towards the agency fee do. Maintain separate ledgers so that, at year end, duty advances are not treated as fee income.

Transport arranged by the CHA

Many CHAs also arrange the truck from port to factory. If the CHA issues its own consignment note, it is acting as a GTA for that leg and the GTA rules on rate and reverse charge apply. If it only books a transporter who bills the importer, the CHA's coordination fee is part of its 18% agency service. Billing transport inside the CHA fee at 18%, or at 5% without being a GTA, both create problems, so keep transport on its own document.

Export clearance and drawback claims

For exports, CHAs file shipping bills, attend examination and often help exporters with drawback and RoDTEP claims. The CHA's fee for this work is a domestic taxable service even though it relates to exports. The shipping bill number, port code and LEO date on the CHA invoice help the exporter link the cost to each shipment when claiming benefits.

Common billing mistakes

Charging 18% on customs duty and import IGST collected from the importer.
Letting CFS and shipping lines bill the CHA's own GSTIN and then passing charges on without tax.
Mixing duty advances and fee advances in one ledger, which confuses GST on receipt vouchers.
Leaving out the bill of entry number, so the importer cannot link charges to the shipment.

Custom House Agent GST invoice: FAQ

What is the GST rate on CHA services?

Customs house agent services are taxed at 18% under SAC 996712. The rate covers the CHA's agency, documentation and examination charges, not the customs duty or import IGST paid on the client's behalf.

Can a CHA claim duty as a reimbursement?

Yes, when the CHA pays customs duty or import IGST on behalf of the importer and recovers exactly that amount, it can show it as a pure agent amount outside its taxable value, provided the Rule 33 conditions are met.

Does the CHA's invoice need the IEC?

GST law does not require it, but customs brokers routinely print the importer's IEC and bill of entry number, and importers rely on them to reconcile customs data with CHA bills.

Is GST charged on CHA services for exports?

Yes. A CHA clearing export cargo for an Indian exporter supplies a domestic service and charges 18%. Only services that themselves qualify as export of services can be zero-rated.

Should a CHA charge GST on CFS charges?

Only if the CFS has billed the CHA in its own name. When the CFS bills the importer directly, the CHA does not charge anything on it. Ask CFS operators to invoice the importer's GSTIN to keep the credit with the importer.

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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