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Goods import: Will payment to an agent for Customs duty attract GST?

The service charges, if any, levied by the Customs house agent (CHA) towards his services shall be leviable to GST

Amit Bhagat
premium

Amit Bhagat

Amit Bhagat
I intend to import goods from outside India. Will payment to a Customs house agent (CHA) for Customs duty attract goods and services tax (GST)?
 
No, since the CHA is acting as a pure agent of the importer. However, the service charges, if any, levied by the CHA towards his services shall be leviable to GST.
 
In case a dealer is engaged in providing a basket of services such as cargo handling, transportation, loading and unloading, will the supply of such basket of services be treated as a composite supply under the GST regime? If yes, what will