Terminal Handling Charges USD 215 Per container Per 40std/HC 1-Jul-17 Until further notice Terminal Handling Charges USD 165 Per container 20RE 1-Jul-17 Until further notice Terminal Handling Charges USD 180 Per container 40"RE 1-Jul-17 Until further notice Lift on Lift Off Charges PKR 1600 Per container Per 20' 1-Jul-17 Until further notice Special Service Request-Container 46543.00 6516.00. ITAT Amritsar, in a recent judgment has held that shipping charges (Inland haulage charges, Terminal handling charges, Bunker adjustment factor, Cost adjustment factor, etc) using non-resident shipping are not liable to TDS u/s 172(8) as supplemented by CBDT Circular No. TDS on Clearing & Forwarding Agents Payment Aug 19, 2016 by CA Ankur Mehta in Uncategorized If anyone has any kind of Doubt Regarding TDS on Agency Service Charges (Charges of CHA Agents like Prime Forwarders, Unique Speditorer Pvt. Terminal Handling Charges USD 215 Per container Per 40std/HC 1-Jul-17 Until further notice Terminal Handling Charges USD 165 Per container 20RE 1-Jul-17 Until further notice Terminal Handling Charges USD 180 Per container 40"RE 1-Jul-17 Until further notice Lift on Lift Off Charges PKR 1600 Per container Per 20' 1-Jul-17 Until further notice 26 November 2009 TDS is deductible only on Custom Agency Commission or service charges. I am also of the considered opinion that the provisions of TDS u/s 194C are applicable to the payments in respect of Cargo Handling Charges. but varies per terminal. (charge to apply in case a container needs to be rolled to another vessel/sailing) VGM Wrong Declaration Fee EUR 75.00 / per container (charge to apply if a terminal detects a weight discrepancy/wrong declared VGM) In case the shipper doesn't provide the correct VGM (or … 6. The charges were paid towards the ocean freight, handling and other service charges for the containers. Terminal handling charges varied within a port by trade route, irrespective of which terminal was being used. Cabotage of ISO containers; Terminal Handling Charges; Tariffs; Terminal Network. The findings of fact recorded by CIT(A) have not been controverted by the revenue. DESTINATION HANDLING CHARGE: It is a charge for handling containers at the destination port or terminal before being loaded onboard a vessel. please Help me out. 16 October 2010 You require to deduct TDS on all charges other than ocean freight. TDS is one of Hong Kong's leading freight forwarders. The rate of TDS is as under: – TDS shall be deducted @ following rates u/s 194C depending on whether the payee is an Individual/ HUF or other than Individual/ HUF: Query on TDS under Section 194C - Income Tax. Sie beinhalten den Umschlag eines Containers am Containerterminal, bevor dieser an Bord eines Schiffes geladen wird. Posted 7 years, 3 months ago by shiyas muhammed: On 16 February 2015 I was just surfing net to understand various charges charged by different agencies at Port in case of Import of material- Like DO charges, THC, Ground rent, CFS charges, carting charges etc.But unable to understand the activities performed at port and corresponding charges … 723/1995. Hierzu gehört beispielsweise die Entladung des Containers vom anliefernden LKW, Lagerung sowie der Transport vom Lagerplatz zur Ladebrücke. Hope my explaination provides more insight on this transaction. individual GRs which represented individual and separate contracts and there was no Terminal Handling Charges in case a container is sent to Factory/Warehouse by road for destuffing on a trailor and comes back empty in the terminal. v) On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in deleting the demand on account of short deduction of tax on payments of Terminal Handling charges, Container Freight Station charges and BPT charges does not fall within the purview of section u/s. In which Head TDS Applicable & Which Amount with which Rate. or upto 30000 single Contract per … The charges were paid towards the ocean freight, handling and other service charges for the containers. The transporter is liable for TDS if more than 10 goods carriage is owned at any time during the year. 2017-18, freight Tax on freight handling and, similar charges from various ties before remittance of such amount outside India. v) On the facts and in the circumstances of the case and in law, the learned CIT(A) has erred in deleting the demand on account of short deduction of tax on payments of Terminal Handling charges, Container Freight Station charges and BPT charges does not fall within the purview of section u/s. Posted 7 years, 4 months ago by OOCL (India) Private Limited (as Agent for M/S Orient Overseas Container Line Limited, Hong Kong) has submitted that they have paid during F.Y. • Rugged suspension system taking up to 25 kg. 1,60,000/- per Annum). terminal handling charges (THC) zijn extra kosten, boven op de zeevracht, die de rederij rekent voor het behandelen van de containers op de containerterminal vóór ze aan boord van het schip worden geladen. This deduction is done at the time of paying charges to goods transporter. Nylatch • 2 part expanding plastic latch. Hence, no TDS is deductible for reimbursement of such amount. Now the department asks for remittance of TDS under Section 194J. Section 194C(6) has been amended with effect from 01-06-2015 to cover in its net large transporters owning more than ten trucks. 2 Question is that i deduct the TDS on RS 300/- or Rs 100900/-. You can calculate container, box, … 7 of Circular No. This assumes significance as the bills presented by CHAs include a number of components like terminal handling charges, customs duties, octroi, various port charges, ocean freight and warehousing charges. Welcome to TDS Logistics ! Container lift charges are negotiated between individual carriers and terminal operators. Payments made to clearing and forwarding agents for carriage of goods are subjected to deduction of tax at source under section 194C, since unlike the travel agents, they are independent con­tractors. TDS on courier charges is required to be deducted under Section 194C of Income Tax Act 1961.. Rate and Amount for deduction of TDS. Since the first day of container discharging at Kobe, a total of 277 boxes have been safely discharged as of January 13, 2021. Voorbeelden zijn de kosten voor het lossen van de container van de vrachtwagen, het stapelen en het vervoer van de stapelplaats tot net onder de kraan. Jan 11, 2021 ONE to offer two new direct services from North Europe to East Mediterranean and Turkey It was held that C&F services were covered only 194C and not 194J. (3) ... Container Handling Equipments Anuj Gandhi. The clearing , loading and obtaining documents is mere a contract for work to the C & F, who for a commission or service charge performs it. 04. Terminal Handling Charges (CSC or THC) sind Kosten, zusätzlich zur Seefracht, die von der Reederei abgerechnet werden. Thus, the demand of tax under section 201(1) of the Act at Rs. Documentation processed on port departure. 2017-18, freight Tax on freight handling and, similar charges from various ties before remittance of such amount outside India. Thus, even as the amounts in the nature of demurrage, etc. CONCOR's Policy On Waiver of Terminal Service Charges. Kindly explain in detail, Clearing & Forwarding (C&F) services – TDS: Assessee applied Sec.194C in respect of payments made to C&F agents. Service Charges Rs 300/-Total Rs 1,00,900/-Please advise me I deduct the TDS on Service Charges Rs 300/- how can i treat it is Professional Charges, Commission or brokerage or Contract Charges. Terminal Handling Charges; Demurrage Charges; Any other amount of Similar Nature (Like Addl.Ocean Freight/Addl.Demurrage/Addl.THC etc ) Any other expenses not mentioned above, will be subject to deduction of TDS. 723/1995. CA Pulkit Sharma. Forwarders do not apply a margin, so it is an easy charge to check (most carriers usually display it on their home page). Whether the TDS will apply on C & F agents ( Clearing & Forwarding Agents) is an issue which is hotely debated . damaged containers continue to proceed steadily. The issue is whether TDS to be deducted or not be deducted is one and on other hand under what section if yes is a daunting task. • Compatible with all WEZ standard containers. July 2014 : Correction Manifest Charge (CMA) Canada/USA/US-Crossborder/Mexico/ China/Japan/Turkey, for BL amendment after SI cut off. I also agree with the contention that without loading and transporting the container to the ports, the same container cannot be shipped outside India and thus there is a direct connection between handling charges and freight. • Compatible with all WEZ standard containers. Question is not clear, can you please expand the question. Terminal Handling Charges Discahrge 88338.00 12367.00 . They would also be liable to deduct tax at source while making payments to a carrier of goods. 04. Definition of Container handling charge: It refers to over cost for handling of containers at the terminals. As per section 194CTDS is to be deducted on Contractors at 1% in case of (Individual / HUF) and Single Contract at 2% on (Partnership / Companies)However, No TDS is to be deducted if annual expense is upto 100000 p.a. • Containers with inspection/handling opening at the front. The assessee also submitted order where such transactions were regarded as contract for sale against the order of D.C.I.T. Posted 7 years, 4 months ago by To avail exemption from TDS web, it requires furnishing of PAN and declaration by contractor engaged in the business of plying, hiring or leasing of goods carriages provided the contractor owns ten or lesser trucks at any time during the year. Therefore, we are of the opinion that no case has been made out by the revenue to show that the nature of payments on which the tax was deducted by the assessee represent “rent” on which the tax was deductible u/s 194I of the Act. As company is paying wages directly to worker (who is not appointed through contractor), TDS shall be deducted if his wages exceeds the taxable limit (Rs. 1)Applicable Section 194C,Clarified by CBDT Vide Circular No.715,dated 08.08.1995. OOCL (India) Private Limited (as Agent for M/S Orient Overseas Container Line Limited, Hong Kong) has submitted that they have paid during F.Y. Special Service Request-Container 46543.00 6516.00. TDS on rent was also deducted u/s 194I of the Act. • Rugged suspension system taking up to 25 kg. Containers are loaded onto the vessel. An Advice on CONCOR 's Policy on Waiver of Terminal Service Charges. 2 Question is that i deduct the TDS on RS 300/- or Rs 100900/-. CA.Sundeep Kamath, © www.tikshare.com - All Rights Reserved. I am also of the considered opinion that the provisions of TDS u/s 194C are applicable to the payments in respect of Cargo Handling Charges. 1941 of the LT. As per section 194CTDS is to be deducted on Contractors at 1% in case of (Individual / HUF) and Single Contract at 2% on (Partnership / Companies)However, No TDS is to be deducted if annual expense is upto 100000 p.a. Ganesh babu k, "Is TDS applicable on Container Freight Station Charges and Less Container Load Charges, if it exceeds Rs 75,000/- ?". FCL: per-container LCL: N/A Import/Export Clarification regarding applicability of provisions of Section 194-I to payments made by the customers on account of cooling charges to the cold storage owners CIRCULAR NO. Terminal Service charges to offer two new direct services from North Europe to East Mediterranean and even as the in... Is supposed to go to the truck drivers was based on Act at Rs my. Is that i deduct the TDS on rent was also deducted u/s 194I of the at. Rights Reserved assessing Officer ( AO ) opined that such services are managerial in nature and Sec.194J is be... Agents ( clearing & forwarding agents ) is an issue which is hotely debated is supposed to go the! Only on Custom Agency Commission or Service charges total freight Mediterranean and provision relating to TDS on all charges than! November 2009 TDS is one of Hong Kong 's leading freight forwarders Container handling charge Container... ( Del ) SOT 221 ( Del ) with which Rate, even as Income. 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My explaination provides more insight on this transaction applicable section 194C order of D.C.I.T, for BL after...