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GST FAQs

What is the GST rate for services provided by JNPT?

In respect of the port-related activity, the rate of GST is 18%.

It is to be noted that the Port provides various services such as berthing, pilotage, container handling, rental and leasing of premises etc., wherein, either CGST (9%) and SGST (9%) (Maharashtra State) OR IGST (18%) will be levied, depending on the place of supply provisions under the GST Act.

Where can we view the list of services provided by JNPT and the related GST levies applicable to such services provided?

A broad list of services provided by JNPT has been listed herein, along with the applicable rate of tax and related place of supply.

Where do we get the basic GST information of JNPT and also where and how do we share our own basic information of GST to JNPT, so that there is the smooth implementation of invoicing under GST Regime?

A link containing the basic GST information of JNPT is available on the website and the suppliers/customers can also share their own basic GST related information in the link provided.

Please find below the link:- GST

Which provisions of GST will apply in case of port service provided in Territorial waters like Pilotage Charges, Port Dues etc.?

For services provided in Territorial Waters, CGST and SGST (of Maharashtra State) will be levied, as per the provisions of the IGST Act.

Which provisions of GST will apply, in case of port service not provided in Territorial waters, such as Pilot cancellation charges, storage services, shifting services, wharfage?

For services provided other than in territorial waters, the general rule of the place of supply will be applicable, i.e. recipient based and accordingly, either:-

  • CGST and SGST (of Maharashtra State) will apply:- i.e. if the recipient of services is located in Maharashtra.
  • IGST will apply: - i.e. if the recipient of services is located in states other than Maharashtra.

The above application will be done keeping mind provisions of the IGST Act and accordingly place of supply will be decided.

Will we get the input tax credit of GST paid on rental services provided by JNPT?

In terms of the place of supply provisions under the GST Act, in respect of immovable property-related services provided by JNPT, CGST and SGST (of Maharashtra State) will apply.

The ITC of the above will be available to the recipient, only if, such recipient is registered under GST in the state of Maharashtra.

Whether we as stakeholders have to compulsorily take registration in the state of Maharashtra?

It is not compulsory to take registration in the state of Maharashtra, but it is a decision to be taken by the recipient, as input tax credit relating to CGST and Maharashtra State SGST will only be available if the recipient is registered in Maharashtra state.

What will be a place of supply of recipient of port services, in case the recipient is registered in states other than Maharashtra?

In case of services where the place of supply is within the state of Maharashtra, then CGST and SGST (Of Maharashtra) will apply to such transactions.

In other cases, the place of supply will be the location of the recipient of services.

What will be a place of supply of recipient of port services, in case the recipient is registered in Maharashtra and also other states?

The place of supply will be determined as per the provisions of the GST Act for each transaction and accordingly, the tax will be levied.

In case the recipient of services is registered in Maharashtra and other states also, then the registration of Maharashtra will be considered for purposes of a place of supply and GST will be levied accordingly.