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KANDLA PORT TRUST (DEENDAYAL PORT TRUST - DPT)
(Authority for Advance Ruling, Gujrat)

Hon'ble Judges:

R.B. MANKODI
G.C. JAIN
Pet. Counsel
Hardik V Thacker
Res. Counsel
Na

Petitioner / Applicant

KANDLA PORT TRUST (DEENDAYAL PORT TRUST - DPT)
Respondent NA
Court

AAR (Authority for Advance Ruling)

State

Gujrat

Date Jul 30, 2018
Order No.

GUJ/GAAR/ADM/2018/31

Citation

2018(7) TAXREPLY 255
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ORDER

The applicant Kandla Port Trust (Deendayal Port Trust - DPT), has submitted that it is providing various services like Pilotage, Berthing, Cargo Handling, Warehousing etc. in relation to import and export of goods at Port of Kandla. It is submitted that the applicant collects Port dues from port users and also collects other vessel and goods related charges like Port Dues, Demurrage, On-Board labour charges, Wharfage charges, Anchorage Charges etc. It is submitted that service is provided to dealers within the state and outside the state.   2. The applicant referred to provisions of Section 5, 7 and 12 of Integrated Goods and Services Act, 2017 (herein after referred to as the ‘IGST Act, 2017’). It also submitted that the applicability of Section 9 of the IGST Act, 2017 is also not clear as the definition of the term ‘territorial waters’ is not defined in the Act or General Clauses Act.   3. The applicant has raised the question for advance ....

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