Export/import cargo: Customs house agents required to pay sales tax to Punjab government

The custom house agents or clearing agents providing services to an unregistered client from Punjab at ports outside Punjab shall be liable to pay sales tax to the government of Punjab on export-cargo originating from anywhere in Punjab and import cargo destined for place in Punjab.
This has been mentioned in the draft of the Punjab Sales Tax on Services (Specific Provisions) Rules, 2012. According to the rules, sales tax shall be payable on all services provided by the custom house agents (by whatever name called) in respect of import and export cargo clearance from customs or other port agencies whether through sea ports, dry ports or airports etc. All kinds of fees, commissions and charges received by the customs house agent shall be included in the taxable value base.
The actual considerations received for transportation charges, demurrage, wharfage, customs-duties, excise duty, sales tax, provincial duties or taxes, toll taxes, municipal charges, port charges, handling charges, packing charges, labour payment and such other reimbursable expenses against proper receipts or invoices or bills shall not be reckoned for the purpose of sales tax calculations.
The rules said that the customs agent shall quote his sales tax registration number on the goods declaration filed with Customs department. Where a custom house agent has provided services to an unregistered client from Punjab at ports outside Punjab, he shall be liable to pay sales tax to the government of Punjab in respect of export-cargo originating anywhere from Punjab and import cargo destined to anywhere in Punjab.
Where a client of services mentioned in sub-rule (1) is a registered person, such client shall deduct and pay sales tax to the government of Punjab on reverse charge basis. In case of Ship Chandlers, the rules said that the value of taxable services for the purposes of sales tax shall be total consideration received or the gross amount charged by a ship-chandler for providing the services including all Federal and Provincial taxes and levies but excluding the amount of sales tax. Where any fee or commission is realised from the service charges paid to the ship chandlers, the same shall be included in the base for calculating the tax liability.
The reimbursable actual expenses like transportation charges, port charges, handling or labour charges etc, which a ship-chandler pays on behalf of his clients against a proper receipt or bill, shall not be taken into account for the purpose of determining sales tax.
Where a ship chandler has supplied any commodities on board, the actual cost shall not be included in sales tax assessable value of services of the same have been supplied on zero rate basis provided that commission or profit paid to or earned by the ship chandler in respect of such commodities shall be reckoned for the purpose of levy of sales tax, rules stated.
Explaining sales tax on stevedores, the rules said that all services provided by stevedores in respect of or connection with the loading, unloading , embarkation or disembarkation of import and export cargo shall be chargeable to sales tax. Only such gross commissions, fees and charges shall be reckoned for calculating tax as are relatable or attributable to the cargo originating from or destined to the territory of Punjab, rules added.